https://www.taxtmi.com/highlights?id=43430 Capital gain - JDA or agreement for sale - In the instant case, 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 - No capital gain - additions deleted. en-us Fri, 21 Dec 2018 07:08:53 +0530 Fri, 21 Dec 2018 07:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43430 Capital gain - JDA or agreement for sale - In the instant case, 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 - No capital gain - additions deleted. Highlights Income Tax Fri, 21 Dec 2018 07:08:53 +0530 https://www.taxtmi.com/highlights?id=43430