TMI BlogTransfer of capital asset to the developer in terms of section 2(47)(v) read with section 53A - there is...Transfer of capital asset to the developer in terms of section 2(47)(v) read with section 53A - there is nothing on record to prove that the developer was unwilling to perform his part of the contract as provided under section 53A of the Transfer of Property Act, we are of the view that there is a transfer of capital asset - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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