Act and all the essential ingredients of
Section 53A of 1882 Act were required to be
fulfilled. In the absence of registration of JDA dated ... contract, taken possession of the entire property under the
JDA, and has done various acts in furtherance of the contract,
such as paying
Act shall be treated as
"transfer" for purposes of the Act. Since the JDA was signed on 25.2.2007
i.e. during the previous ... Act read with Section 53A of the 1882 Act. The
entire consideration receivable under the JDA was thus held to be taxable in
the hands
section
2(47)(v) of the Act r.w.s 53 A of T.P. Act . as part consideration
had also been received. According ... provisions of section 2(47)(v) of
IT Act and Section 53A of T.P. Act and submitted that following
conditions emerged for attracting these
applying the provisions of
Sec.2(47)(v) of the Act when the JDA was executed and accordingly there
is no incidence of capital gains ... Act. On reading the JDA if the
developer is identified as a transferee, then by virtue of the condition that
only when the possession
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
envisaged under Section 53A of the Transfer of
Property Act, under a JDA. Then, such income accruing from
the JDA is deemed ... reason of the amendment to the Registration Act, 1908 by the
Amendment Act of 2001, any JDA not registered in accordance
with the Registration Act
