developer for development and construction activity on the
said premises and handed over the impugned land
accordingly to the developer. As per said agreement, placed ... agreement has permitted the developer to develop the
scheduled land" (emphasis added). As per Clause 9 of the said
agreement, consideration receivable
that the
impugned MOU is a combination of both Agreement to Sell and
Agreement to Develop; and that once the agreement question is
excused ... into
an agreement with only the developer for purchase of developed
house sites. The developer procured the land, developed it into
sites and then registered
agreement so entered into is the most common form of agreement entered into in respect of the software. Under such an agreement, the developer ... software are imported under end user license agreement constituting a binding agreement between the appellant and the developer of the copyrighted software whereby in terms
Developer as and when required by the
Developer by executing fresh sale deeds.
8.2) The Developer will be entitled to enter into Agreements
for Sale ... Developer or Developer's nominee/s shall be
borne by the Developer or the nominee/s of the Developer."
18. He also drew
Developer.
6. On 5.1.2016, the Assessee, owners of the property and the
Developer entered into a Memorandum of understanding whereby the
agreement to sell between ... cancellation of the aforesaid
Construction Agreement mentioned supra the Agreement
Holder herein, has requested the Developer/Promoter to
convert the all the amounts paid till
agreement dt.30.6.1994. In fact, clause 5 of agreement
dt.27.2.1996 states that, "this agreement shall hereinafter be deemed ... that in the guise of the agreement for sale, a development
agreement is contemplated, under which the developer applies for permissions
from various authorities, either
first agreement is
dated 8.11.1996, 2nd agreement is dated 22.11.1999 and one
more agreement is dated 15.3.1997. In all these three
agreements, different sale considerations ... supplementary agreement is a common agreement, it talks about
the earlier individual agreement and alleges that as a part
performance of those agreements, developer
cancellation of Joint Development Agreement/
purchase agreement, as the said compensation was paid after TDS U/S.194A to the
Developer and also the said ... cancellation of purchase agreement dated 6.9.2013 in
respect of purchase agreement dated 25.1.2007.
3. Cancellation of Joint development agreement dated 6.9.2013 in
respect
Developer as and when required by the
Developer by executing fresh sale deeds.
8.2) The Developer will be entitled to enter into Agreements
for Sale ... Developer or Developer's nominee/s shall be
borne by the Developer or the nominee/s of the Developer."
18. He also drew
supplementary agreement to the original
agreement, it was agreed by the assessee and the developer that,
over and above the constructed area falling ... share which is
corresponding to the developers constructed area in favour
of developer or anyone nominated by the developer. The
relevant clauses are at page
