Capital Gain - Transfer - In the absence of registration of JDA ...
Joint Development Agreement Unregistered: Not Covered by Section 53A, Transfer of Property Act; Capital Gains Tax Implications Limited.
April 2, 2018
Case Laws Income Tax HC
Capital Gain - Transfer - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - HC
View Source