Manohar Reddy Cheruku V. Deputy Commissioner Of Income Tax – Central Circle 1(3). [2025] 181 taxmann.com 407 (Hyderabad – Trib.), Dated 26th November 2025
The ITAT Hyderabad, in this case, held that mere execution of a Joint Development Agreement (JDA) does not by itself trigger capital gains tax unless there is a real “transfer”…


