Where assessee land owner, under a development agreement, received some flats as consideration and later on sold same, period of holding of such flats is to be considered taking into account date of possession of flats

Where assessee land owner, under a development agreement, received some flats as consideration and later on sold same, period of holding of such flats is to be considered taking into account date of possession of flats and not date of development agreement - [2012] 24 taxmann.com 91 (Mumbai - Trib.)