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1 - 9 of 9 (0.22 seconds)Section 2 in The Transfer Of Property Act, 1882 [Entire Act]
Section 17 in The Transfer Of Property Act, 1882 [Entire Act]
The Transfer Of Property Act, 1882
Section 260A in The Income Tax Act, 1961 [Entire Act]
The Companies (Amendment) Act, 2001
Commissioner Of Income Tax vs Balbir Singh Maini on 4 October, 2017
Challenging
the said finding the assessee preferred an appeal before the Tribunal.
The Tribunal took note of the factual position and, more particularly,
that the case arose much after the amendment to Section 53A of the
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Transfer of Property Act which was amended by the Amendment Act,
2001 which stipulates that if an agreement like the joint development
agreement is not registered, then it shall have no effect in law for the
purposes of Section 53A of the TP Act. Accordingly, the assessee's
appeal was allowed. The legal position is no longer res integra and it
would be beneficial to refer to the decision of the Hon'ble Supreme
Court in Commissioner of Income Tax Vs. Balbir Singh Maini reported
in (2017) 398 ITR 531 (SC) wherein the Hon'ble Supreme Court on the
very same issue has held as follows:
The Finance Act, 2018
Section 49 in The Registration Act, 1908 [Entire Act]
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