Transfer u/s 2(47)(v) complete on taking possession of property in part performance of contract
July 7, 2019
Income Tax, ITAT
Transfer u/s 2(47)(v) is complete when possession of immovable property taken over in part performance of contract ABCAUS Case Law Citation: ABCAUS 3051 (2019) (07) ITAT In The instant case, the Revenue had filed the appeal against the order passed by the CIT(A) in directing to treat the …