The terms of the agreement are to be read to understand the nature of transaction entered into.
When was the possession given? How and when was the consideration received? when was the sale deeds executed?
In your case transfer as per section 2(47)(v) may apply depending the facts of your case. More details are required.
When was the possession given? How and when was the consideration received? when was the sale deeds executed?
In your case transfer as per section 2(47)(v) may apply depending the facts of your case. More details are required.