https://www.taxtmi.com/highlights?id=31953 Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that transfer had taken place in view of section 2(47)(v) - AT en-us Thu, 03 Nov 2016 18:58:12 +0530 Thu, 03 Nov 2016 18:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31953 Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that transfer had taken place in view of section 2(47)(v) - AT Highlights Income Tax Thu, 03 Nov 2016 18:58:12 +0530 https://www.taxtmi.com/highlights?id=31953