Cit v. balbir singh maini
WebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … WebBalbir Singh made an application to this Court for special leave to appeal under article …
Cit v. balbir singh maini
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WebOct 10, 2024 · CIT Vs Balbir Singh Maini (Supreme Court of India): On and after the commencement of the Registration and Other Related Laws (Amendment) Act, 2001, 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. WebApr 13, 2024 · Balbir Singh Mainiin Civil Appeal No. 15619 of 2024 : 2024 TaxPub (DT) 4346 (SC) is not applicable to the facts of the case. He relied on the following judgments :– (i)Anita D. Kanjani v. ACIT (2024) 49 CCH 43 Mum Trib. (ii) Praveen Gupta v. ACIT ITAT, Delhi ‘F’ Bench (2011) 137 TTJ 307 (Del) : 2011 TaxPub (DT) 0399 (Del-Trib)
WebThe Supreme Court in the case Balbir Singh Maini1 (the taxpayer) held that the … Webv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while …
WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … WebThe 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 ...
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
WebThe Hon'ble Supreme Court in the case of CIT vs. Balbir Singh Maini [2024] 398 ITR 531 held as under : 8. ITA.No.2310/Del./2024 Smt. Madhu Gangwani, New Delhi. "The object of Section 2(47)(vi) appears to be to bring within the tax net a de facto transfer of any immovable property. The expression "enabling the enjoyment of" takes color from the ... how many defenders have won the ballon d\u0027orWebCommissioner 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. ... high tech siding waynesboro vaWebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other … how many defenders are there osrsWebOct 4, 2024 · Commissioner Of Income Tax v. Balbir Singh Maini Header page … how many defenders are in a 5-4-1 formationWebdecision 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 how many defenders in a football teamhttp://www.in.kpmg.com/taxflashnews/KPMG-Flash-News-Balbir-Singh-Maini-2.pdf how many defencise lineman in one teamWebOct 7, 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. Hissaria Brothers (Supreme Court) high tech silver shadows