{"id":595,"date":"2018-05-02T01:12:45","date_gmt":"2018-05-02T01:12:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/saamag-developers-p-ltd-v-acit-2018-168-itd-649-delhi-trib-2\/"},"modified":"2018-05-02T01:12:45","modified_gmt":"2018-05-02T01:12:45","slug":"saamag-developers-p-ltd-v-acit-2018-168-itd-649-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/saamag-developers-p-ltd-v-acit-2018-168-itd-649-delhi-trib-2\/","title":{"rendered":"Saamag Developers (P.) Ltd.  v. ACIT (2018) 168 ITD 649  (Delhi)   (Trib.)"},"content":{"rendered":"<p>on Act 1908,S.17(IA),  Transfer property Act 1882, S.53A]<br \/>\nAllowing the appeal of the assessee, the Tribunal held that ; Transfer of development rights  as per share holder agreement with financial partner for development of integrated township by unregistered agreements , no liability of tax could be fastened on assessee on basis that possession of land had been handed over.   ( AY. 2008 -09,  2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(47)(v): Transfer \u2013Development rights \u2013 Transfer of development rights  as per share holder agreement with financial partner for development of integrated township by unregistered agreements , no liability of tax could be fastened on assessee on basis that possession of land had been handed over. [ S.28(i), 45,  Registration Act 1908,S.17(IA),  Transfer property Act 1882, S.53A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-595","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=595"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/595\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}