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Cit v. balbir singh maini

WebJan 7, 2024 · Now we reproduce para nos. 19 and 20 of this judgment of Hon’ble Apex Court rendered in the case of CIT v. Balbir Singh Maini (supra). The same are as under. “19. It is also well-settled by this Court that the protection provided under section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre ... Web15. The above passage was cited with approval in Morvi Industries Ltd. v. CIT [Morvi Industries Ltd. v. CIT, (1972) 4 SCC 451 : 1974 SCC (Tax) 140 : (1971) 82 ITR 835] in which this Court also considered the dictionary meaning of the word “accrue” and held that income can be said to accrue when it becomes due.

Dayawanti vs. CIT (Supreme Court) – itatonline.org

Webdecision of Cochin Bench in the case of DCIT v Smt. Hema Mohanlal, 54 CCH 393. Further she relied on the judgment of Hon’ble Supreme Court in the case of CIT v. Balbir Singh Maini, 398 ITR 531 (SC) wherein it was held that after the amendment to Registration Act, 1908 in the year 2001, unless WebThe Hon'ble Supreme Court in the case of CIT vs. Balbir Singh Maini [2024] 398 ITR 531 held as under : 8. ITA.No.2310/Del./2024 Smt. Madhu Gangwani, New Delhi. "The object of Section 2(47)(vi) appears to be to bring within the tax net a de facto transfer of any immovable property. The expression "enabling the enjoyment of" takes color from the ... chronik lockdown bayern https://starofsurf.com

Mandatory Registration of Transfer Deeds under Section 2 (47) (v ...

Webhad gone amar singh on the end of the. aishwarya rai to play binodini dasi in pradeep sarkar s. amar singh regrets his over reaction against amitabh. portfolio studio a. amar singh ends feud with amitabh bachchan regret my. bachchans vs amar singh politician takes masala. chokher bali film. aishwarya amar university of oxford bengaluru. abhishek WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts … WebCIT vs Balbir Singh Maini Supreme Court itatonline org. Indian Institute of Technology Kharagpur. Instructions forDraw 1 Drawwill be held in School. 1 RFA NO 103 2024 RAHUL NARANG SHIKHA SAPRA JATIN. COMPLETE MERIT LIST OF POST CODE 73 09 Delhi. Ebooks Download blogspot com. Electronic devices and circuits By Kumar chronik in firefox anlegen

PCIT vs. Talwalkars Fitness Club (Bombay High Court)

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Cit v. balbir singh maini

Sec. 53A of Transfer of Property Act not attracted if JDA isn’t ...

WebBalbir Singh made an application to this Court for special leave to appeal under article … Webruling in case of CIT v Balbir Singh Maini[2], held that the object of this limb of definition is to bring within the tax net a de facto transfer of any immovable property. The expression “enabling the enjoyment of” read with the earlier expression “transferring” goes to suggest that the reference

Cit v. balbir singh maini

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WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 Latest Caselaw 723 SC Judgement Date : Oct/2024 Download as PDF Income Tax Act, 1961 Registration Act, 1908 Registration Act, 1908 Registration Act, 1908 Section 53A. TPA Part performance. Transfer of Property Act, 1882 Commissioner of Income Tax Vs. Balbir … Webv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while …

WebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other … WebApr 13, 2024 · Balbir Singh Mainiin Civil Appeal No. 15619 of 2024 : 2024 TaxPub (DT) 4346 (SC) is not applicable to the facts of the case. He relied on the following judgments :– (i)Anita D. Kanjani v. ACIT (2024) 49 CCH 43 Mum Trib. (ii) Praveen Gupta v. ACIT ITAT, Delhi ‘F’ Bench (2011) 137 TTJ 307 (Del) : 2011 TaxPub (DT) 0399 (Del-Trib)

WebApr 25, 2024 · Balbir Singh Maini [2024] 86 taxmann.com 94 (SC) held that if the … WebOct 10, 2024 · CIT Vs Balbir Singh Maini (Supreme Court of India): On and after the commencement of the Registration and Other Related Laws (Amendment) Act, 2001, if an agreement, like the JDA in the present case, is not registered, then it shall have no effect in law for the purposes of Section 53A.

WebJan 8, 2024 · Balbir Singh Maini’ (2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the …

WebOct 7, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) If an agreement, like the JDA in the present case, is not registered, then it shall have no effect in law for the purposes of Section 53A. In short, there is no agreement in the eyes of law which can be enforced under Section 53A of the Transfer of… CIT vs. Hissaria Brothers (Supreme Court) derivative of pressure over timederivative of r 2WebHeld, yes [Paras 15 to 18] [In favour of assessee] 2.3.1 During the course of hearing, the implication of the decision in the case of CIT v. Balbir Singh Maini 86 taxmann.com 94 (SC), C.S. Atwal v. CIT (2015) was raised by the Bench. In response to it, the Ld. counsel submits that the issue under consideration in Balbir Singh Maini (supra) was ... derivative of quotientWebv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while analyzing the applicability of section 2(47)(vi)of the Income-tax Act, 1961, observed as follows: "23. the owner continues to be the owner throughout the agreement, and has at no stage purported to transfer rights akin to chronik winfried hagedorn facebookWebMay 4, 2024 · from the ratio laid down by the Apex Court in Balbir Singh Maini (supra) … chronilyme twitterWebCourt in the case of CIT v. Balbir Singh Maini [(2024) 398 ITR 531 (SC)] submitted that the sale agreement not registered does not give any legal efficacy and it cannot be stated that the impugned flat was held by the assessee from the date of allotment of flat. It was chronik self-destructive behavior adalahWebOct 6, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) Posted on October 6, 2024 … chronimdeliveryandlogistics.com