| COURT: | ITAT Hyderabad |
| CORAM: | B. Ramakotiah (AM), Saktijit Dey (JM) |
| SECTION(S): | 2(47), 45 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | capital gains, Development agreement, transfer |
| COUNSEL: | P. Soma Sekhar Reddy |
| DATE: | September 24, 2014 (Date of pronouncement) |
| DATE: | October 4, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| No transfer merely because development agreement is entered into | |
As can be seen from the observations made by CIT(A), he has given specific finding of fact that development agreement has not been acted upon by the developer till date. Therefore, he has concluded that as there is no willingness …
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