https://www.taxtmi.com/highlights?id=37613 Taxation of profits arisen on handing over of possession of development rights together with land in terms of the shareholders agreement - The benefits represent, at best, a hypothetical income which may or may not materialise and its money value is, therefore, not the income of the assessee. - AT en-us Fri, 19 Jan 2018 10:37:26 +0530 Fri, 19 Jan 2018 10:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37613 Taxation of profits arisen on handing over of possession of development rights together with land in terms of the shareholders agreement - The benefits represent, at best, a hypothetical income which may or may not materialise and its money value is, therefore, not the income of the assessee. - AT Highlights Income Tax Fri, 19 Jan 2018 10:37:26 +0530 https://www.taxtmi.com/highlights?id=37613