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Transfer of Property Act are attracted, there are two essential conditions. Firstly, the transferee 28 ITA No.359/Ind/2023 Indraprasth Grih Nirman Shakari Sanstha ... part of the agreement. It is only if these two important conditions, among others, are satisfied that the provisions of section 53A can be said

Rameshchand Shukla, Bhopal vs Assessee on 13 October, 2011 1 IN THE INCOME TAX APPELLATE

Rajeev Shukla, Bhopal vs Acit 3(1), Bhopal on 21 November, 2016 ITA Nos. 503

B.L. Shukla, Bhopal vs Acit 3(1), Bhopal on 7 November, 2016 BL Shukla

District Minor Forest Produce ... vs Department Of Income Tax on 4 December, 2009 1 IN