https://www.taxtmi.com/highlights?id=41538 Capital gain - there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not be fulfilled due to external reasons and there was no handing over of possession at any point of time to the purchaser - the addition made by the AO is uncalled for. en-us Thu, 20 Sep 2018 11:40:14 +0530 Thu, 20 Sep 2018 11:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41538 Capital gain - there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not be fulfilled due to external reasons and there was no handing over of possession at any point of time to the purchaser - the addition made by the AO is uncalled for. Highlights Income Tax Thu, 20 Sep 2018 11:40:14 +0530 https://www.taxtmi.com/highlights?id=41538