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Section 41(1)4 Section 2(47)(v)3 Section 53A2 Section 452 Section 143(1)(a)2

A.T.SHERIFF vs. COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/66/2017HC Kerala29 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX

Section 148Section 2(47)Section 2(47)(v)Section 260ASection 45Section 53A

gains were imposed on the transaction. The Punjab and Haryana High Court held that the possession delivered was as a licensee for development of the property and not in the capacity of a transferee and that in the absence of registration of the agreement, it cannot be treated as one falling under section 53A of the TP Act. On appeal

A.T.SHERIFF vs. COMMISSIONER OF INCOME TAX

A.T.SHERIFF vs. COMMISSIONER OF INCOME TAX

M/S.CARBON AND CHEMICALS (INDIA) LTD vs. THE COMMISSIONER OF INCOMETAX, KOCHI