VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

13-02-2003], however, the\nfacts are distinguishable as in that case the substantial payments were\nmade at the time of execution of joint development agreement.\n2.2. After hearing the rival contentions and perusing the materials\navailable on record, we find that the assessee has entered into a Land\nDevelopment Agreement with the builder as stated hereinabove and\nbuilder