TMI BlogCapital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the...Capital gain - JDA entered - Transfer u/s 2(47) - We are not in agreement with the argument of the learned AR that the transfer took place in the assessment year 2005-2006 and has been rightly brought to tax by the AO in the year 2012-2013, since the assessment in the year 2012-2013 the assessee received duly developed and constructed area into his possession out of his share of constructed area. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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