Capital gain - development agreement - unless the purchaser was ...
Capital Gains: No Transfer in Development Agreements Without Physical Possession, per Section 2(47)(v) Interpretation.
November 3, 2016
Case Laws Income Tax AT
Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that transfer had taken place in view of section 2(47)(v) - AT
View Source