Cit v. balbir singh maini
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 ... WebMay 4, 2024 · from the ratio laid down by the Apex Court in Balbir Singh Maini (supra) …
Cit v. balbir singh maini
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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 WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts …
WebOct 6, 2024 · CIT vs. Balbir Singh Maini (Supreme Court) Posted on October 6, 2024 … Webhas followed the judgment of the Hon'ble Supreme Court in the case of CIT vs. Balbir Singh Maini[2024] 398 ITR 531 (SC) and held that there is no transfer u/s 2(47) of the Act, as the JDA is an unregistered document. Thus, the point on which the Miscellaneous Application is filed is devoid of merit. There is no mistake apparent on record that crept
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 WebOct 4, 2024 · Commissioner Of Income Tax v. Balbir Singh Maini Header page …
WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our …
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 ... images welcome to the team happyWebCIT 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 images western imaging groupWebThe Supreme Court in the case Balbir Singh Maini1 (the taxpayer) held that the … list of cryptography applicationsWebThe 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 ... images wellness healthWeb15. 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. images wellington floridaWebBalbir 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. list of crypto trading companiesWebOct 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) images wells fargo bank