payable by an assessee if he is a partner of an unregistered firm in respect of his income computed in the manner laid down ... been paid by the firm. But if such income is from an unregistered firm carrying on business wholly out of British India, it would
duly
registered under the Registration Act is a better evidence than an
unregistered document. In this case, all the sale deeds registered clearly
specify that
learned
CIT(A) erred in restricting the addition made on purchases form unregistered
dealer from @6% to 0.24%.
24. During the search proceeding ... such
vouchers are maintained with respect to purchases of brass items from
unregistered dealer for A.Y. 2011-12 to 2013-14. The AO noted
sake of completeness, we note that the agreement to sell is an
unregistered documents and a question may arise as to whether the said unregistered ... Registration Act, 1908. We note that an unregistered
agreement to sell cannot be looked into for seeking benefit of part performance
plans,
accounts, vouchers, receipts right from the inception of the unregistered association. As a matter of fact, there was no office constructed for the Association ... land
The
Development Agreement dt.25.05.2005 is an unregistered Development Agreement and later,
a registered development agreement was got
registered between the land
very short
time span within the very financial year by way of unregistered documents
scribed on Rs.100/- non judicial stamp papers despite involving huge ... legal title and physical possession of the land purchased by
them. The unregistered documents of the appellant did not have any
enforceable value
conferring such power, unless it has been registered :
Provided that an unregistered document affecting immovable property and
required by this Act or the Transfer ... High Court has resolved
the controversy and held that such unregistered agreement can be produced as
evidence in suit for specific performance
firm, charging of interest under Section 139(8) , treating it as an unregistered firm, is debatable and highly controversial, relying on the decisions ... under Section 139(8) , is to be calculated as that of an unregistered firm. He pointed out that in the present case
single assessment for both the periods treating the assessee as an unregistered firm. The assessee's appeal before the AAC failed ... subsequent period the assessee could have been treated as an unregistered firm. The second argument was that since the ITO has assessed some
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
