Introducing the โIn Favour Ofโ filter in Case Laws.
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Introducing the โIn Favour Ofโ filter in Case Laws.
Try it now in Case Laws โ


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LTCG - since the agreement was a Development Agreement, there was no transfer of property by way of sale and even the ingredients of โPart Performanceโ as per Sec.53(A) of the Transfer of Property Act cannot be said to have been attracted, so as to attract the provisions of Capital Gains tax - AT