| CMV01134800 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Part possession of property given |
| CMV01134700 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Capital gain assessable in year in which development agreement entered |
| CMV01134600 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Development agreement not acted upon/annulled—No transfer involved under section 2(47) |
| CMV01134500 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - No activity performed by developer—No transfer of capital asset as envisaged under section 2(47)(v) |
| CMV01134400 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Part performance of the contract completed, whether transaction constitutes transfer for the purposes of section 2(47)(v) |
| CMV01134301 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Joint development agreement not registered—Possession of land handed over |
| CMV01134302 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Joint development agreement—Transfer of possession vis-a-vis licence to enter property for carrying out development |
| CMV01134300 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Transfer of property under property development agreement |
| CMV01134200 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Registration of document necessary but not conclusive of transfer |
| CMV01134100 | Section 2(47) - Transfer in Relation to Capital Asset - Agreement to Sale with Possession of Immovable Property [Sub-Clause (v) of Clause (47) of Section 2] - Registration of sale deed not necessary for the purpose of charging of capital |