*JDA Does Not Constitute Transfer u/s. 2(47): ITAT Deletes Capital Gains Addition on Security Deposit [Read Order]–[ Read the last para which says it was a security deposit which was refundable ]

Clipped from: https://www.taxscan.in/top-stories/jda-does-not-constitute-transfer-u-s-itat-deletes-capital-gains-addition-on-security-deposit-1433422 The tribunal examined the collaboration agreement which revealed that the ₹5 crore was a security deposit and not sale consideration, and that possession

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