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1 - 8 of 8 (0.33 seconds)Section 2 in The Transfer Of Property Act, 1882 [Entire Act]
The Income Tax Act, 1961
Section 52 in The Indian Easements Act, 1882 [Entire Act]
The Indian Easements Act, 1882
Ajai Kumar Sah Jagati vs Income-Tax Officer. on 20 March, 1995
In support of his plea that section 2(47)(v) of the Income Tax Act envisages only transfer of complete legal possession and not part-possession and the transfer of complete legal possession is possible only in the case of a sale or any such contract, he also relied on the following decisions, 1992 AIR 346 Allahabad; and Ajai Kumar Sah Jagate v. ITO (1995) 55 ITD 348 (Del-Trib).
The Transfer Of Property Act, 1882
Shantivan Corporation vs Sub-Registrar And Ors. on 9 November, 1990
15. The learned counsel also relied upon the decision of the Hon'ble Gujarat High Court in the case of Shantivan Corporation v. Sub-Registrar & Ors. (1990) 189 ITR 583 (Guj) in support of his plea that the transferee has no right of possession before the last instalment is paid and thus there is no transfer in the instant case.
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