TMI BlogCapital gains on account of development agreement - Unless there is willingness on the part of the...Capital gains on account of development agreement - Unless there is willingness on the part of the developer to perform his part of the contract, there cannot be a ‘transfer’ of capital asset as envisaged u/s 2(47)(v) read with section 53A of the TP Act - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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