THE COMMISSIONER OF INCOME TAX-III vs. SMT.KAMAKSHI DEVI

Bench: S.SUJATHA,VINEET KOTHARI

53A of the Transfer of Property Act gives the party in possession, in those circumstances, the right to retain possession. Where a contract has been executed in terms mentioned herein before and full consideration has been paid by the purchasers to the vendor and where the purchasers have been put in possession by the vendor, the vendees have the right

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

53A of the Transfer of Property Act gives the party in possession, in those circumstances, the right to retain possession. Where a contract has been executed in terms mentioned herein before and full consideration has been paid by the purchasers to the vendor and where the purchasers have been put in possession by the vendor, the vendees have the right

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

53A of the Transfer of Property Act gives the party in possession, in those circumstances, the right to retain possession. Where a contract has been executed in terms mentioned herein before and full consideration has been paid by the purchasers to the vendor and where the purchasers have been put in possession by the vendor, the vendees have the right

OFFICIAL LIQUIDATOR

Bench: RAVI MALIMATH

53A of the Transfer of Property Act gives the party in possession, in those circumstances, the right to retain possession. Where a contract has been executed in terms mentioned herein before and full consideration has been paid by the purchasers to the vendor and where the purchasers have been put in possession by the vendor, the vendees have the right

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed