This appeal before the Supreme Court of India has been brought by D L F Universal limited challenging the portion of the judgment of the Division Bench of the Delhi ... High Court interpreting Section -UC of the Income Tax Act and Rule -L and Form of the Income Tax Rules where the High Court held that no objection by the Appropriate Authority based on an agreement for transfer of property to be constructed cannot be utilised for procuring a deed for transfer of that property which has been constructed

Read more