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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 - Tri

Income Tax - 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 a .....

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