https://www.taxtmi.com/highlights?id=21689 Advance for the sale of property - receipt cannot be brought to tax in the hands of assessee as (a) he is not owner of the property (b) he was not trading in the said property (c) it is not received in the year under consideration. - AT en-us Sat, 07 Feb 2015 11:21:43 +0530 Sat, 07 Feb 2015 11:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21689 Advance for the sale of property - receipt cannot be brought to tax in the hands of assessee as (a) he is not owner of the property (b) he was not trading in the said property (c) it is not received in the year under consideration. - AT Highlights Income Tax Sat, 07 Feb 2015 11:21:43 +0530 https://www.taxtmi.com/highlights?id=21689