Calcutta H.C : Possession of the land owned by the assessee was made over to a developer pursuant to an agreement of February 7, 2007 for construction being undertaken thereon, in view of amended Section 2(47)(v)

High Court Of Calcutta Pr.CIT vs. Infinity Infotech Parks Limited Section 2(47)(v), 45, 263, 53, 53A of Transfer of Property Act, 1882 Asst. Year 2007-08 Sanjib Banerjee & Abhijit Gangopadhyay, JJ. ITAT No. 225 of 2015 GA No. 4049 of 2015 GA No. 4050 of 2015 18th July, 2018 Counsel appeared: Md. Nizamuddin, Adv. J….

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