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    <title>Property Transfer Contested: No Long-Term Capital Gain Due to Conditional Agreement u/s 2(47)(v.</title>
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    <description>Addition of long term capital gain - Since the possession of the property was to be given to the developer only upon fulfillment of the conditions of the agreement i.e. last payment, therefore, there is no transfer in terms of section 2(47)(v) - AT</description>
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