Cit v. balbir singh maini

Author: dcdl

August undefined, 2024

WebCourt 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

PCIT vs. Talwalkars Fitness Club (Bombay High Court)

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) WebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other … the prince hair salon

CIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini ...

WebOct 6, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) Posted on October 6, 2024 … WebDisallowance of long term capital loss CIT(A) confirmed the disallowance made by the AO by holding that no sale deed has been produced either before the AO or before the undersigned that transfer of WebOct 4, 2024 · Supreme Court of India. Commissioner Of Income Tax vs Balbir Singh … the prince guest house

Cit v. balbir singh maini

Interesting Judgment: No Purchase deed executed - Whether Capital

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 WebOct 20, 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… ITC Limited vs. CIT (Supreme Court)

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WebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … 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

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 WebBalbir Singh made an application to this Court for special leave to appeal under article …

WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … WebApr 25, 2024 · Balbir Singh Maini [2024] 86 taxmann.com 94 (SC) held that if the …

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 ...

Webhas followed the judgment of the Hon'ble Supreme Court in the case of CIT vs. Balbir Singh Maini[2024] 398 ITR 531 (SC) and held that there is no transfer u/s 2(47) of the Act, as the JDA is an unregistered document. Thus, the point on which the Miscellaneous Application is filed is devoid of merit. There is no mistake apparent on record that crept sigieducWebMay 4, 2024 · from the ratio laid down by the Apex Court in Balbir Singh Maini (supra) … sigif2 cmWebThe Supreme Court in the case Balbir Singh Maini1 (the taxpayer) held that the … sigif 2 camerounWebv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while … sigic tabelaWebJan 8, 2024 · Balbir Singh Maini’ (2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the … the prince has arrived pngWebBalbir Singh Maini, the ratio of which was subsequently followed in several other cases and more recently in the Bombay High Court judgement of Principal CIT v. MR. Fardeen Khan[1]). The bench in Balbir Singh interpreted the expression to include the aspect of mandatory registration within its scope. the prince harvey mansfieldWebCIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini (Supreme … sigi hinkofer facebook