received
from customers where the agreements were not registered. The
details of unregistered agreement is tabulated as under:
DETAILS OF UNREGISTERED AGREEMENTS ... 4273/Mum/201 7
M/s Cavalcade Properties Pvt. Ltd.
DETAILS OF UNREGISTERED A6REEMENTS VIS-A-VIS REVENUE RECOGNITION
8UILDIN6 PERCENTAGE ASREEMENT AMOUNT INCOME @
COMPLETION
land.
7
ITA No.1132 and 1133/Mum/2016
v. An unregistered agreement was entered between B. Raheja
Builders Pvt. Ltd. Wellwisher Construction & Finance
yearly rent, or any class of such leases, may be made by unregistered instrument or by oral agreement without delivery of possession.
5.1 Section ... conferring such power,
unless it has been registered:
Provided that an unregistered document affecting immovable property and required by this Act or the Transfer
claims to have been entered with
Shri. Praveen H. Thakkar, is unregistered. The claim of the assessee that he had
sold the property to Shri ... that intermediary MOU between the assessee and Shri.
Praveen H. Thakkar, was unregistered. The CIT(A) further, observed that
merely because the agreement dated
claimed to have been purchased by the assessee by
way of an unregistered agreement to sell, dated. 26.08.2006,
executed on a Non-judicial Stamp Paper ... aforesaid property was purchased by the assessee by
way of an unregistered deed of assignment and transfer, dated.
18.03.2009, executed on a Non-judicial Stamp
continued to develop the plot of
land and giving effect to the unregistered development agreements dated
2709.2003 and received advances from customers for sale ... Navi Mumbai. The development rights were acquired
by the assessee vide and unregistered agreement dated 27th September
2003 from Mahon Entertainment company Ltd (MECL), which
from
the assessment year 1993-94, whereby the distinction between registered and
unregistered firms qua the question of assessment has been removed. Under ... position under the 1922 Act was that where a firm was unregistered, the tax
payable by the firm itself was determined, as in the case
land.
7
ITA No.1132 and 1133/Mum/2016
v. An unregistered agreement was entered between B. Raheja
Builders Pvt. Ltd. Wellwisher Construction & Finance
being cash applied towards purchase of
unregistered land Dhokawade, Alibaug, without providing a show cause notice
or a reasonable opportunity of being heard under section ... being cash applied towards purchase of
unregistered land Dhokawade, Alibaug. The Appellants submit that the
provisions of section 69A /698 are not applicable
being cash applied towards purchase of
unregistered land Dhokawade, Alibaug, without providing a show cause notice
or a reasonable opportunity of being heard under section ... being cash applied towards purchase of
unregistered land Dhokawade, Alibaug. The Appellants submit that the
provisions of section 69A /698 are not applicable