https://www.taxtmi.com/highlights?id=42288 Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere fact that development of the property cannot be done without possession cannot be the basis to come to a conclusion that possession was delivered in part performance of the agreement for sale. en-us Fri, 26 Oct 2018 06:23:09 +0530 Fri, 26 Oct 2018 06:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42288 Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere fact that development of the property cannot be done without possession cannot be the basis to come to a conclusion that possession was delivered in part performance of the agreement for sale. Highlights Income Tax Fri, 26 Oct 2018 06:23:09 +0530 https://www.taxtmi.com/highlights?id=42288