Search Results for Tag : Transfer of Property

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DIRECT TAXATION - Mere Execution of Power of Attorney Doesn't Amount to ‘Transfer’: ITAT(18.03.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has held that mere execution of a Power of Attorney would not amount to transfer of property for determi.....

Tags : ITAT, Power of Attorney, Transfer of Property

SC: Encroacher Can’t Claim Benefit of Section 51 of Transfer of Property Act(06.02.2023)

Supreme Court while observing that encroacher can’t be termed as transferee to seek benefit of Section 51 of Transfer of Property Act, has held that w.....

Tags : Supreme Court, Encroacher, Transfer of Property Act

SC: For Appling S.106 of TPA, Tenant Must Prove That Premises was Leased for Manufacturing Purpose(03.10.2023)

Supreme Court has held that in order to attract Section 106 of Transfer of Property Act, 1882 (TPA), which requires 6 months’ notice for termination o.....

Tags : Supreme Court, Transfer of Property Act, 1882

SC Explains Conditions to Invoke Section 53-A of the Transfer of Property Act, 1882(24.12.2024)

Supreme Court while explaining conditions to invoke Section 53-A of the Transfer of Property Act, 1882, has observed that protection under Section 53-.....

Tags : Supreme Court, Transfer of Property, Sale Agreement

ITAT: Deduction U/S 54EC of IT Act Applicable within 6 Months from Date of Transfer of Property(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that deduction under Section 54EC of Income-Tax (IT) Act, 1961 is applicable within six cal.....

Tags : ITAT, Transfer of Property, Deduction