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No Capital Gains on JDA Execution Without Transfer Under Section 2(47)(v): ITAT Nagpur

SEO Expert July 18, 2026

ITAT Nagpur upheld deletion of capital gains, holding that a development agreement granting only a licence to develop did not amount to transfer under Section 2(47)(v).

The post No Capital Gains on JDA Execution Without Transfer Under Section 2(47)(v): ITAT Nagpur appeared first on TaxGuru.

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