https://www.taxtmi.com/caselaws?id=274605 The Tribunal held that gains from a joint development agreement were short term capital gains as the appellant acquired no interest until registration of the sale deed. Consequently, the appellant was not eligible for exemption under section 54F of the Income Tax Act. The Tribunal upheld the lower authorities' decision, dismissing the appeal. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274605 The Tribunal held that gains from a joint development agreement were short term capital gains as the appellant acquired no interest until registration of the sale deed. Consequently, the appellant was not eligible for exemption under section 54F of the Income Tax Act. The Tribunal upheld the lower authorities' decision, dismissing the appeal. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274605