appeal.
CIT(Appeals) put considerable stress on the requirement of
ownership of the land to qualify for deduction under Section
80IB ... benefit under Section 80IB (10) of the Act, he must show his
ownership over the land in question.
8.3 The Tribunal, though did not accept
Pakistan; and that residual beneficial right cannot be considered to be ownership for the purpose of section 9 . We have not been able to appreciate ... Property) Ordinance, 1949, and held that the evacuees were divested of their ownership right. The decision of the Supreme Court in Harnam Singh
High Court was of a co-operative housing society of the tenant-ownership type and there, after examining the bye-laws of the society ... member that, unlike the English Law, the law in India recognises dual ownership, the land belonging to one person and the structure upon it belonging
dissolved and whether a partnership stands on the same footing as co-ownership, so far as the relations of partners inter se are concerned, there ... arrangement could be described as a partnership or a mere co-ownership. The High Court of Bihar held that this joint cultivation through a common
within the province of the transferor for the purpose of transferring the ownership of the property to the transferee were already done by executing ... Property Act, sale of immovable property is defined as a transfer of ownership in exchange for a price paid or promised or part-paid
that the development rebate could not be withdrawn because of change of ownership. Having considered the facts, the Tribunal found that whether the whole business ... assets changed hands and got transferred was clear and the change of ownership necessarily attracted the provisions of the Act dealing with the withdrawal
Calico shares inasmuch as it acquired the full bundle of the ownership rights over the said 60 shares. It, therefore, came to the conclusion that ... virtue and to the extent of the pledger's ownership and not with a new title of his own. He only holds possession
informing that she was gifting certain shares which were of her individual ownership. Along with the said letter the transfer forms duly completed and signed ... Gift-tax Officer was of the opinion that as the ownership over the corpus of the trust funds vested with the trustees, the assessee
guarantee. Initially, in Stock Exchanges all over the world
including India, ownership and trading rights were vested upon
the Trading Members of the Stock Exchanges ... awaiting publication in the
Official Gazette.
Initially, the membership card bestowed ownership and
trading rights upon the Trading Members of the Stock
Exchanges. During
with regard to subject
land, there is no dispute of whatsoever about ownership / occupancy /
possession over the land and further all the petitioners are ready ... planning scheme receive sanction of the State Government
and further concept of ownership defined in the Act, 1976. Section 2
[xviii] defines "owner
