Cit v. balbir singh maini

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August undefined, 2024

WebNov 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) WebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other …

Commissioner of Income Tax Vs. Balbir Singh Maini [October 04, …

WebCIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini (Supreme … 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 ... csgo connect server awp only

Capital Gains arising out of Joint Development Agreements

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 … 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. WebBalbir 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. e560 hardware maintenance manual

No Capital Gain if the deal for transfer could not be materialised

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

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 ... 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. ... csgo console add more roundsWebComing to the judgment of Hon'ble Supreme Court in the case of CIT vs Balbir Singh Maini (supra), in that case, in terms of joint development agreement of a particular land entered between the assessee and another two parties and as per the said JDA , developer would undertake to develop the land owned in the name of the assessee's society. cs go config finden

"WebDisallowance of long term capital loss CIT(A) confirmed the disallowance made by the AO by holding that no sale deed has been produced either before the AO or before the undersigned that transfer of " - Cit v. balbir singh maini

Cit v. balbir singh maini

Commissioner Of Income Tax vs Balbir Singh Maini on 4 …

WebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts …

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WebJan 8, 2024 · Balbir Singh Maini’ (2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the … WebSep 20, 2024 · Balbir Singh Maini ” Civil Appeal No. 15619 of 2024 held that the …

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 ... 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 25, 2024 · Balbir Singh Maini [2024] 86 taxmann.com 94 (SC) held that if the … WebOct 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)

WebOct 4, 2024 · Supreme Court of India. Commissioner Of Income Tax vs Balbir Singh …

WebCourt in the case of CIT v. Balbir Singh Maini [(2024) 398 ITR 531 (SC)] submitted that the sale agreement not registered does not give any legal efficacy and it cannot be stated that the impugned flat was held by the assessee from the date of allotment of flat. It was cs go console command for clearing blood bindWebBalbir 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 … e 55th streetWebdecision 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 e570 lenovo bluetooth turn onWebOct 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) csgo console command bot teamWebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … csgo console can\\u0027t be bound to tildeWebB8) In CIT v. Balbir Singh Maini – (2024) 398 ITR 531 (SC) the assessee was a member of the Punjabi Cooperative Housing Building Society Ltd. The society entered into Joint Development Agreement (JDA) for development of 21.2 acres of land with the Developers. e5785-320 huawei 4g lte mifi router whiteWebruling in case of CIT v Balbir Singh Maini[2], held that the object of this limb of definition is to bring within the tax net a de facto transfer of any immovable property. The expression “enabling the enjoyment of” read with the earlier expression “transferring” goes to suggest that the reference e57 bosch wasmachine