Cit v. balbir singh maini

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August undefined, 2024

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. ... WebMay 4, 2024 · from the ratio laid down by the Apex Court in Balbir Singh Maini (supra) …

CIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini ...

WebComing 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. WebBalbir Singh made an application to this Court for special leave to appeal under article … state symbol for ammonium nitrate

Sec. 53A of Transfer of Property Act not attracted if JDA isn’t ...

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) 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 ... WebSep 20, 2024 · Balbir Singh Maini ” Civil Appeal No. 15619 of 2024 held that the … state symbol for solution

Cit v. balbir singh maini

Commissioner Of Income Tax vs Balbir Singh Maini on 4 …

WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … WebOct 4, 2024 · Commissioner Of Income Tax v. Balbir Singh Maini Header page …

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

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 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 …

WebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … 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

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

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 ... state symbol of massachusetts crosswordWebOct 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. state symbol of andhra pradeshWebDec 19, 2024 · The 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 … state symbol of arunachal pradeshWeb15. 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. state symbol of hclWebJan 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 ... state symbol of delhiWebHome › All Judgements › CIT vs. Balbir Singh Maini (Supreme Court) › Balbir Singh … state symbol for texasWebOct 6, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) Posted on October 6, 2024 … state symbol of chlorine at room temperature