https://www.taxtmi.com/caselaws?id=778004 Capital gains timing under a development agreement depended on whether tax was attracted in the year of execution or only when possession of the constructed flat was received. The tribunal did not decide the merits on taxability; it set aside the matter and remanded it to the Assessing Officer for fresh decision after examining the evidence and the agreement terms. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778004 Capital gains timing under a development agreement depended on whether tax was attracted in the year of execution or only when possession of the constructed flat was received. The tribunal did not decide the merits on taxability; it set aside the matter and remanded it to the Assessing Officer for fresh decision after examining the evidence and the agreement terms. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778004