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![Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]")
Income from Capital Gain on a Transaction through JDA which never materialised considered as Hypothetical Income: Supreme Court [Read Judgment]
In a recent decision in Commissioner of Income Tax vs. Balbir Singh Maini, the Supreme Court of India held that, Capital Gain from a Transaction...