this matter, the agreement in
question is a development agreement. Such dev elopment agreements do not constitute
transfer in general law. They are spread over ... land for doing some preliminary acts in relation t o the dev elopment work. The
power of control of the land which is an incidence
help the assessee. The fine distinction pointed out in Classic Binding
Industries elopes thereby. To recapitulate, in Mahabir Industries, it was held that
help the
assessee. The fine distinction pointed out in Classic Binding Industries elopes thereby. To
recapitulate, in Mahabir Industries, it was held that
M/S Glaxosmithkline Asia Pvt. Ltd., ... vs Dcit, Chandigarh on 30 July, 2021
आयकर अपील
colonies and the charges were deposited by the
promoters f or dev elopement work to be carried out at
the periphery of the colonies
atia la @
14. 75% f or infr as truct ure dev elop
assessee furnished
duly authenti cated documents issued by the seller/dev eloper
wher ein Flat N o.82 in To wer-3 was specifically mentioned
help the
assessee. The fine distinction pointed out in Classic Binding Industries elopes thereby. To
recapitulate, in Mahabir Industries, it was held that
assessee. The f ine distinction pointed out
in Classic Binding Industries elopes thereby. To recapitulate, in Mahabir
Industries, it was held that if an assessee
assessee. The f ine distinction
pointed out in Classic Binding Industries elopes thereby. To
recapitulate, in Mahabir Industries, it was held that if an assessee
