Cit v. balbir singh maini
Webv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while … WebCIT vs. Balbir Singh Maini (Supreme Court) CIT vs. Balbir Singh Maini (Supreme …
Cit v. balbir singh maini
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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 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. ...
WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts … WebBalbir Singh made an application to this Court for special leave to appeal under article …
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 WebDec 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 …
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.
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 ... did moses destroy the ten commandmentsWebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … did moses ever enter the promised landWebJan 8, 2024 · Balbir Singh Maini’ (2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the … did moses ever reach the promised landWebDisallowance 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 did moses cross the red sea or the reed seaWebThe 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 ... did moses ever see the face of godWebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … did moses fight wars in the bibleWebruling 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 did moses ever exist