Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT
Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT
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