Cit v. balbir singh maini

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August undefined, 2024

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) Webv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while …

Capital gains & Indexation Benefit : Effective date is the date of ...

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 WebJan 8, 2024 · Balbir Singh Maini’ (2024) 86 taxman. 94 (SC)/398 ITR 531 wherein the … great day mounted tool tray

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

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) 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) WebBalbir 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 … great day movers

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Cit v. balbir singh maini

Dayawanti vs. CIT (Supreme Court) – itatonline.org

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

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WebB8) 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. 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)

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 … 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.

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

WebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 …

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 great day in the morning movieWebCourt 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 great day movingWebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … great day mythWebThe 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 ... great day movie 1945Webhad gone amar singh on the end of the. aishwarya rai to play binodini dasi in pradeep sarkar s. amar singh regrets his over reaction against amitabh. portfolio studio a. amar singh ends feud with amitabh bachchan regret my. bachchans vs amar singh politician takes masala. chokher bali film. aishwarya amar university of oxford bengaluru. abhishek great day movieWebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … great day news fresnoWebCommissioner 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. ... great day motivational