Tribunal held that rights or interests in a property are transferable capital assets and hence, booking rights or rights to purchase apartment or rights to obtain title to apartment are also capital assets that can be transferable and therefore, a right in an uncompleted building or a flat is clearly a property.  Period of holding is to be reckoned from date of first agreement while calculating capital gain on sale of such property. (AY. 2011-12, 2013-14)