TMI BlogCapital gain - JDA or agreement for sale - In the instant case, there is no Joint Development Agreement...Capital gain - JDA or agreement for sale - In the instant case, there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not be fulfilled due to external reasons and there was no handing over of possession at any point of time to the purchaser - No capital gain - additions deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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