Cit v. balbir singh maini
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) WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our …
Cit v. balbir singh maini
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WebOct 4, 2024 · Supreme Court of India. Commissioner Of Income Tax vs Balbir Singh … WebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other …
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) 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 ...
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 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 …
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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. imagetech servicesWebCIT 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 imagetech solutionWebThe 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 ... image tech oaklandWebv BalbirSinghMaini (2024) 398 ITR 531 (SC). The Hon'ble Supreme Court, while … image technology specialists incWebOct 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) image tech printingWebB8) 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. image tech oakland caWebHome › All Judgements › CIT vs. Balbir Singh Maini (Supreme Court) › Balbir Singh … image tech solutions