sale by retail shall be deemed to be sale wholesale. 6. Possession by wife, clerk or servant.
- When any excisable article is in the possession ... purpose of this Act, be deemed to be in the possession of that person. Explanation A person employed temporarily or on a particular occasion
respect of such person for the relevant assessment year in his possession under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property
such estates. The Legislature did not want to decide the title and possession of the lands under the said Act. On the other hand ... rival claimants for the issue of patta can agitate their title and possession in a Court of law. This principle has been enunciated
registration of JDA, its
alleged repudiation etc.?
6
iii) Whether “possession” as envisaged by
Section 2(47)(v) and Section 53-A of the
Transfer ... Section 143(3) of the Act, held that since physical
and vacant possession had been handed over under the JDA,
the same would tantamount
taxable in respect of sale agreement dated 7.9.91 in pursuance of which possession over property was transferred to the buyer who constructed shops and payments ... received by the co-owners on the basis of the agreement and possession of the property was handed over to the purchasers
conversion or treatment; [or]
(v) any transaction involving the allowing of the possession of
any immovable property to be taken or retained in part
performance ... land at the time of the Collector's taking possession thereof;
thirdly, the damage (if any), sustained by the person interested, at
the time
case of an impartible estate, means the person entitled to the possession of such estate immediately before that date; (13) "Settlement Officer" in relation ... Government may, after removing any obstruction that may be offered, forthwith take possession of the estate, and all accounts, registers, pattas, muchilikas, maps, plans
seller places the buyer, or such person as he directs, in possession of the property.
Contract for sale.-A contract for the sale of immovable ... suit was filed to set aside the gift deed and for possession of the property described in the plaint. A preliminary issue was raised
initial notification for acquisition,
the subject land was already in possession of the beneficiary under a lease,
though the period of lease had expired ... would be treated as the date of taking over physical
possession and the transaction (leading to capital gains) would be
considered as having taken place
Carlton Hotel Pvt. Ltd., Ranapratap Marg, Lucknow was lessee in possession of a ''Nazul' land, (measuring 364937 Sq.ft.) under the lease ... deed dated 31st March, 1943. Lease expired on 31st March, 1990. However, possession of land continued with Assessee.
6. In view of government policy
