Transfer u/s 2(47)(vi) – the terms of the power of attorney ...
Power of Attorney Does Not Transfer Property Rights or Allow Holder to Enjoy Property Benefits.
November 11, 2014
Case Laws Income Tax HC
Transfer u/s 2(47)(vi) – the terms of the power of attorney clearly show that property rights has not been transferred to the power of attorney holder and there is also no provision for enabling enjoyment - HC
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