Transfer - capital gains - In the absence of registration of JDA ...

Unregistered JDAs Excluded from Transfer Definition Under Income Tax Act's Section 2(47)(v) Due to Property Act's Section 53A.

May 20, 2017

Case Laws Income Tax AT

Transfer - capital gains - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - AT

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Transfer - capital gains - In the absence of registration of JDA ...

Unregistered JDAs Excluded from Transfer Definition Under Income Tax Act's Section 2(47)(v) Due to Property Act's Section 53A.

May 20, 2017

Case Laws Income Tax AT

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