Insistence of tax authorities to produce a written Agreement to Sell was arbitrary perverse and unreasonable when Law permits oral…
Capital gain arose in the year assessee relinquished his rights in the property at the time of allotment by executing…
Date of Agreement to purchase taken as date of acquisition for grant of exemption u/s 54F. Section 2(47) not stipulates…
Compensation received by builder for default in agreement to sell land by seller held as capital receipt as the land…
Damages paid for violation of agreement to sell allowed as incurred in connection with the transfer of property for computing…