☐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 269-UC of the Income Tax Act, 1961 and Rule 48-L and Form 374 of the Income Tax Rules, 1962 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.