Registration Act, 1908

Supreme Court Clarifies Registration of Prohibited Properties Under Section 22A of the Registration Act

/ Judges, Kurian Joseph, Mohan M. Shantanagoudar, Navin Sinha, Registration Act, 1908, Registration Act, 1908 with Section 22A

Supreme Court Clarifies Registration of Prohibited Properties Under Section 22A of the Registration Act LEGAL ISSUE: Clarification on the pre-requisites for applying Section 22A(1) of the Registration Act, 1908, concerning the registration of documents related to prohibited properties. CASE TYPE: Civil Law; Property Registration Case Name: Siri Nivasam Mutual Aided House Building Society Ltd. & […]

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Supreme Court Clarifies Tax Implications of Unregistered Joint Development Agreements: Commissioner of Income Tax vs. Balbir Singh Maini (2017) INSC 859 (04 October 2017)

/ Capital Gains, Income Tax Act, 1961, Income Tax Act, 1961 with Section 2(47), Income Tax Act, 1961 with Section 45, Judges, R.F. Nariman, Registration Act, 1908, Registration Act, 1908 with Section 17(1A), Registration Act, 1908 with Section 49, Sanjay Kishan Kaul, Transfer of Property Act, 1882, Transfer of Property Act, 1882 with Section 53A

LEGAL ISSUE: Whether an unregistered Joint Development Agreement (JDA) constitutes a “transfer” under Section 2(47)(v) of the Income Tax Act, 1961, making it liable for capital gains tax. CASE TYPE: Income Tax Law Case Name: Commissioner of Income Tax vs. Balbir Singh Maini [Judgment Date]: 04 October 2017 Introduction Date of the Judgment: 04 October

Supreme Court Clarifies Tax Implications of Unregistered Joint Development Agreements: Commissioner of Income Tax vs. Balbir Singh Maini (2017) INSC 859 (04 October 2017) Read Post »

Supreme Court Upholds Absolute Sale Deed, Rejects Conditional Sale Claim: D.R. Rathna Murthy vs. Ramappa (2010)

/ Absolute Sale, Attestation, B.S. Chauhan, Conditional Sale, Judges, Karnataka Registration Rules, 1965, P. Sathasivam, Property Law, Registration Act, 1908, Registration Act, 1908 with Section 20

LEGAL ISSUE: Whether a sale deed with interlineations and additions made after its execution can be considered a conditional sale deed, entitling the seller to repurchase the property. CASE TYPE: Civil (Specific Performance) Case Name: D.R. Rathna Murthy vs. Ramappa [Judgment Date]: 8th October 2010 Date of the Judgment: 8th October 2010 Citation: D.R. Rathna

Supreme Court Upholds Absolute Sale Deed, Rejects Conditional Sale Claim: D.R. Rathna Murthy vs. Ramappa (2010) Read Post »

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