Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government and the question of payment or tendering the sale consideration would arise later - Department accepted that there would be no objection to making such payment if the owner is ready to handover peaceful vacant possession - since possession was not handed over, no revesting of the property
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