Cit v. balbir singh maini

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August undefined, 2024

WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … Webv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while analyzing the applicability of section 2(47)(vi)of the Income-tax Act, 1961, observed as follows: "23. the owner continues to be the owner throughout the agreement, and has at no stage purported to transfer rights akin to

Interesting Judgment: No Purchase deed executed - Whether Capital

WebCIT vs Balbir Singh Maini Supreme Court itatonline org. Indian Institute of Technology Kharagpur. Instructions forDraw 1 Drawwill be held in School. 1 RFA NO 103 2024 RAHUL NARANG SHIKHA SAPRA JATIN. COMPLETE MERIT LIST OF POST CODE 73 09 Delhi. Ebooks Download blogspot com. Electronic devices and circuits By Kumar WebCommissioner Of Income Tax v. Balbir Singh Maini. 9. Court: Supreme Court Of India. Date: Oct 4, 2024. Cited By: 190. Coram : 2...CIT v. Shoorji ... 127 ITR 572 and also of the Apex Court in CIT v. Messrs Shoorji Vallabhdas and Co., 46 ITR 1...illusory. In this case, the finding of fact is that interest is receivable. ... the other wise man\u0027s horse was named vasda

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WebJan 8, 2024 · Balbir Singh Maini ’ ( 2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the Hon'ble Supreme Court has affirmed the decision of the Hon'ble Punjab & Haryana High Court relating to the identical issue in the case of other assessee relating to the same transaction, holding that since the development scheme did not mature and the … WebOct 20, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) If an agreement, like the JDA in the present case, is not registered, then it shall have no effect in law for the purposes of Section 53A. In short, there is no agreement in the eyes of law which can be enforced under Section 53A of the Transfer of… ITC Limited vs. CIT (Supreme Court) WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … shuffle tweak

No Transfer U/s 2(47) if Joint Development Agreement (JDA) is …

Cit v. balbir singh maini

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WebHeld, yes [Paras 15 to 18] [In favour of assessee] 2.3.1 During the course of hearing, the implication of the decision in the case of CIT v. Balbir Singh Maini 86 taxmann.com 94 (SC), C.S. Atwal v. CIT (2015) was raised by the Bench. In response to it, the Ld. counsel submits that the issue under consideration in Balbir Singh Maini (supra) was ... WebCIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini (Supreme …

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WebBalbir Singh made an application to this Court for special leave to appeal under article … WebOct 4, 2024 · Commissioner Of Income Tax v. Balbir Singh Maini Header page …

Webdecision of Cochin Bench in the case of DCIT v Smt. Hema Mohanlal, 54 CCH 393. Further she relied on the judgment of Hon’ble Supreme Court in the case of CIT v. Balbir Singh Maini, 398 ITR 531 (SC) wherein it was held that after the amendment to Registration Act, 1908 in the year 2001, unless WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 Latest Caselaw 723 SC Judgement Date : Oct/2024 Download as PDF Income Tax Act, 1961 Registration Act, 1908 Registration Act, 1908 Registration Act, 1908 Section 53A. TPA Part performance. Transfer of Property Act, 1882 Commissioner of Income Tax Vs. Balbir …

WebJan 7, 2024 · Now we reproduce para nos. 19 and 20 of this judgment of Hon’ble Apex Court rendered in the case of CIT v. Balbir Singh Maini (supra). The same are as under. “19. It is also well-settled by this Court that the protection provided under section 53A is only a shield, and can only be resorted to as a right of defence. See Rambhau Namdeo Gajre ... WebApr 25, 2024 · Balbir Singh Maini [2024] 86 taxmann.com 94 (SC) held that if the …

Web15. The above passage was cited with approval in Morvi Industries Ltd. v. CIT [Morvi Industries Ltd. v. CIT, (1972) 4 SCC 451 : 1974 SCC (Tax) 140 : (1971) 82 ITR 835] in which this Court also considered the dictionary meaning of the word “accrue” and held that income can be said to accrue when it becomes due.

WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts … the other wise man storyWebNov 6, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) If an agreement, like the JDA in the present case, is not registered, then it shall have no effect in law for the purposes of Section 53A. In short, there is no agreement in the eyes of law which can be enforced under Section 53A of the Transfer of… CIT vs. Dr. Arvind S. Phake (Bombay High Court) the other wiseman gatewayWebThe Supreme Court in the case Balbir Singh Maini1 (the taxpayer) held that the … the other wise man first editionWebBalbir Singh Maini, the ratio of which was subsequently followed in several other cases and more recently in the Bombay High Court judgement of Principal CIT v. MR. Fardeen Khan[1]). The bench in Balbir Singh interpreted the expression to include the aspect of mandatory registration within its scope. shuffle two arrays the same way pythonWebhad gone amar singh on the end of the. aishwarya rai to play binodini dasi in pradeep sarkar s. amar singh regrets his over reaction against amitabh. portfolio studio a. amar singh ends feud with amitabh bachchan regret my. bachchans vs amar singh politician takes masala. chokher bali film. aishwarya amar university of oxford bengaluru. abhishek the other woman 123 movies full movieWebThe Supreme Court in CIT vs. BALBIR SINGH MAINI [2024] 398 ITR 531 (SC), held that in order to qualify as a “transfer” of a capital asset u/s. 2(47)(v) of the Income-tax Act, 1961 there must be a ”contract” which can be enforced in law u/s. 53A of the 1882 Act. The expression “of the nature referred to in section 53A” in section 2 ... the other wise man short versionWebv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while … shuffle two arrays in same order python