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1 - 10 of 29 (0.37 seconds)Section 2 in The Transfer Of Property Act, 1882 [Entire Act]
The Environment (Protection) Act, 1986
Section 23 in The Transfer Of Property Act, 1882 [Entire Act]
Section 45 in The Transfer Of Property Act, 1882 [Entire Act]
Chaturbhuj Dwarkadas Kapadia vs Commissioner Of Income-Tax on 13 February, 2003
41. Thereafter, the Authority referred to section 2(47) and
objects of the introduction of clauses (v) & (vi) and also referred
to paras 11.1 & 11.2 of the Board Circular No. 495 (which we have
already discussed earlier). The Hon'ble Authority has discussed
various implications of clause (v) of section 2(47) and also
implication of section 53A of the Transfer of Property Act as well
as observations of Hon'ble Bombay High Court in the case of
Chaturbhuj Dwarkadas Kapadia v CIT (supra). The Authority
observed that to understand this provision properly meaning of
'possession' has to be understood properly and went on to discuss
the meaning of term 'possession, and how the same is to be
understood in the context of clause (v). These are very important
observations and have been discussed in most elucidated fashion.
These observations will answer many of the questions raised
before us and, therefore, we are extracting these observations as
under:-
Section 45 in The Income Tax Act, 1961 [Entire Act]
The Companies Act, 1956
Dr. Baliram Waman Hiray vs Justice B. Lentin And Others on 12 September, 1988
W e are reproducing
following head note of the Hon'ble Apex Court in case of Dr.
Baliram W aman Hiray V. Mr. Justice B. Lentin and another
(supra):