https://www.taxtmi.com/highlights?id=56761 Capital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the learned AR that the transfer took place in the assessment year 2005-2006 and has been rightly brought to tax by the AO in the year 2012-2013, since the assessment in the year 2012-2013 the assessee received duly developed and constructed area into his possession out of his share of constructed area. - AT en-us Tue, 16 Feb 2021 14:31:12 +0530 Tue, 16 Feb 2021 14:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56761 Capital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the learned AR that the transfer took place in the assessment year 2005-2006 and has been rightly brought to tax by the AO in the year 2012-2013, since the assessment in the year 2012-2013 the assessee received duly developed and constructed area into his possession out of his share of constructed area. - AT Highlights Income Tax Tue, 16 Feb 2021 14:31:12 +0530 https://www.taxtmi.com/highlights?id=56761