Tag Archives: Section 2(47)(v)

HIGH COURT OF PUNJAB AND HARYANA C.S. Atwal v. Commissioner of Income-tax, Ludhiana AJAY KUMAR MITTAL AND FATEH DEEP SINGH, JJ. IT APPEAL NO. 200 OF 2013 (O & M) JULY  22, 2015 Ajay Vohra, Sr. Advocate, Rohit Jain, Adv., Ms. Radhika Suri, Sr. Adv., Tej Mohan Singh, Adv., Ms.Rinku Dahiya, B.S. Sewak, Keshav Kataria,… Read More »

There can be no “transfer” u/s 2(47)(v) of the Act read with sec 53A of the Transfer Of Property Act,1882 under an unregistered agreement in view of sub-section (1A) of section 17 of the Registration Act,1908 .Also, there is no transfer under the said provisions if possession is delivered to developer in his capacity as… Read More »