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Capital Gains: No Transfer in Development Agreements Without Physical Possession, per Section 2(47)(v) Interpretation.

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....Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that transfer had taken place in view of section 2(47)(v) - AT....

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Capital Gains: No Transfer in Development Agreements Without Physical Possession, per Section 2(47)(v) Interpretation.