site stats

Cit v. balbir singh maini

Webruling 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 http://www.in.kpmg.com/taxflashnews/KPMG-Flash-News-Balbir-Singh-Maini-2.pdf

EY Tax Alert

WebJul 22, 2024 · Although the position of law, as has been laid down by different Courts … 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. how far is corsicana tx from conroe tx https://michaeljtwigg.com

Balbir Singh Maini JDA Capital Gains Transfer – itatonline.org

WebThe Apex Court in case of CIT v. Balbir Singh Maini (2024) 398 ITR 531 (SC) while … WebThe 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 ... WebCIT vs. Balbir Singh Maini [2024] 398 ITR 531 (SC). •Vide the Registration and Other … how far is corsicana texas from dallas texas

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

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

Tags:Cit v. balbir singh maini

Cit v. balbir singh maini

Commissioner Of Income Tax vs Balbir Singh Maini on 4 …

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

Cit v. balbir singh maini

Did you know?

Webhad 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 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)

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 ... 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 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 ... 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. ...

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.

WebJul 31, 2024 · Balbir Singh Maini (supra) has not changed the legal position. In our … how far is corsicana tx from tyler txWebSep 20, 2024 · Balbir Singh Maini ” Civil Appeal No. 15619 of 2024 held that the … how far is corsicana tx from san antonio txWebBalbir Singh Maini [October 04, 2024] 2024 Latest Caselaw 723 SC Citation : 2024 … how far is corsicana tx from houston txWebBalbir 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 … how far is corsicana tx from kaufman txWebOct 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) higgins mani and watson ddsWeb15. 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. how far is corsicana tx from dallasWebDec 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 … how far is corsicana tx from waxahachie tx