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How capital gain arise

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(Querist)
11 June 2013 a person purchase flat(which is under contruction till 2012) in 2007 and paid amount in installments like every year some amount till 2012 and got possesion in 2012 and person sells it in 2013 then what will be the capital gain compliance on this case.

Please tell me the related case law and sections applicable.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
14 June 2013 Purchased in 2007 and sold in 2013, so long term capital gain
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