transfer, the share or interest so trans-
ferred.
Where the transferee of a share of a dwelling-house belong-
ing to an undivided family ... family, being a share-
holder shall undertake to buy the share of such transferee
make a valuation of such share in such manner
thereafter share the construction that is ground floor with
corresponding undivided share to the owner and upper floors with
corresponding undivided share to the builder ... share' to the land-holder and retains the
19
`Builder's share'. The land-holder sells/transfers undivided share
transfer, the share or
interest so transferred.
Where the transferee of a share of
a dwelling house belonging to an
undivided family ... suit by transferee
of share in dwelling-house.-(1)
Where a share or a dwelling-house
belonging to an undivided family
has been transferred
business of constructing flats in the city of Madras. It sells undivided share of land to prospective builders/purchasers under registered sale deeds. Thereafter ... Hitherto, stamp duty was collected only on the value of the undivided share in the land. Consequent to the amendment of the provisions, stamp duty
purchaser from a member of an undivided Hindu family, of his undivided half share in two specific plots of land forming part of the joint ... upon the land to the extent of Adit Sahai's undivided share and interest therein which could not be defeated by his death before
which the interest of the evacuee consists of an undivided share in the property held by him as a co- sharer or partner
interest of the applicant therein, or to an undivided share of the patent or of that interest, the Controller may, subject to the provisions
super built-up area as towards the sale of proportionate undivided share of the land transferred to the buyer and the aggregate amount payable ... assessee, as a builder, would collect the cost of the undivided share of the land and pay the same to the owner. Apart from that
that the car park space merged with
the right over the undivided share of the land. The Revenue
pointed out that, as a developer ... Schedule 'C' of the Transfer
Deed for sale of undivided share, the Commissioner of Income
Tax (Appeals) noted that what was transferred
family, whilst it remains undivided, can predicate of the joint & undivided property that he has a certain definite share therein. Neither Venkatraman ... that either of them had a certain definite share therein. That share was a fluctuating share liable to be increased by deaths & decreased
