https://www.taxtmi.com/highlights?id=18929 Joint development agreement - having handed over the possession of the vacant land to the developer on promise to be handed over four flats equivalent to 40% of the value of the property to be constructed, it was a clear case of transfer by exchange within the meaning of S.2(47)(i) - AT en-us Wed, 18 Jun 2014 12:29:10 +0530 Wed, 18 Jun 2014 12:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18929 Joint development agreement - having handed over the possession of the vacant land to the developer on promise to be handed over four flats equivalent to 40% of the value of the property to be constructed, it was a clear case of transfer by exchange within the meaning of S.2(47)(i) - AT Highlights Income Tax Wed, 18 Jun 2014 12:29:10 +0530 https://www.taxtmi.com/highlights?id=18929