Cit v. balbir singh maini
WebMay 4, 2024 · from the ratio laid down by the Apex Court in Balbir Singh Maini (supra) … WebOct 4, 2024 · Commissioner Of Income Tax v. Balbir Singh Maini Header page …
Cit v. balbir singh maini
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WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … WebNov 6, 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. Dr. Arvind S. Phake (Bombay High Court)
WebThe Supreme Court in CIT vs. BALBIR SINGH MAINI [2024] 398 ITR 531 (SC), held that in order to qualify as a “transfer” of a capital asset u/s. 2(47)(v) of the Income-tax Act, 1961 there must be a ”contract” which can be enforced in law u/s. 53A of the 1882 Act. The expression “of the nature referred to in section 53A” in section 2 ... WebComing to the judgment of Hon'ble Supreme Court in the case of CIT vs Balbir Singh Maini (supra), in that case, in terms of joint development agreement of a particular land entered between the assessee and another two parties and as per the said JDA , developer would undertake to develop the land owned in the name of the assessee's society.
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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 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 fisher m95l regulatorWebOct 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) canadian shield consultants sudburyfisher m12WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts … canadian shipbuilding strategyWebOct 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. canadian ship harry dewolfWebB8) In CIT v. Balbir Singh Maini – (2024) 398 ITR 531 (SC) the assessee was a member of the Punjabi Cooperative Housing Building Society Ltd. The society entered into Joint Development Agreement (JDA) for development of 21.2 acres of land with the Developers. canadian shinplasters for saleWebDec 19, 2024 · The Supreme Court in CIT vs. BALBIR SINGH MAINI [2024] 398 ITR 531 (SC), held that in order to qualify as a “transfer” of a capital asset u/s. 2 (47) (v) of the Income-tax Act, 1961 there must be a “contract” which … canadian ship asterix