Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned counsel for the appealant can be of no assistance to the case of the assessee
Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned counsel for the appealant can be of no assistance to the case of the assessee
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