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Income- Tax Act, 1995
63. " Transfer" and" revocable transfer" defined For the purposes of sections
Central Government Act
concept of "transfer" is defined in section 269A(h), in chapter
XX-A, as also in section 269UA ... with section 269A(e); similarly,
the concept of "transfer" defined as per section 269UA(f) in chapter
Delhi High Court
Relevant for our purpose
would be Clause (ii) which defines "transfer" in relation to immovable
property as the doing ... with Section 269A(e) ;
similarly, the concept of 'transfer' defined as per Section 269UA(f)
in Chapter
Delhi High Court
Learned counsel contended that
Section 269UA(f) when defines the expression "transfer", the definition
clause uses the expression "In this ... chapter unless the context
otherwise requires" "transfer" will mean as defined in Clause (f).
Learned counsel contended that a definition
Karnataka High Court
trustee/board of trustees.
3. Section 63 defines "transfer" as including any settlement trust,
covenant, agreement or arrangement. Thus transfer ... deemed to be a gift.
6. Section 2(xxiv) defines "transfer of property" inclusive of the
creation of a trust
Income Tax Appellate Tribunal - Madras
trustee/board of trustees.
3. Sec. 63 defines "transfer" as including any settlement, trust,
covenant, agreement or arrangement. Thus transfer ... deemed to be a
gift.
6. Sec. 2(xxiv) defines "transfer of property" inclusive of the
creation of a trust
Income Tax Appellate Tribunal - Madras
essence of a gift as defined in the
Transfer of Property Act, that it should be without
"consideration ... exchange.
Section 5 of the Transfer of Property Act defines
"transfer of property" to mean an act by which
Supreme Court of India
that the legislature in its wisdom has neither defined the
word 'transfer' in any of the definitions ... general sense of the
term as defined in the Transfer of Property Act, which is
the statute that governs
Supreme Court of India
immovable property
yet to be constructed. "Agreement for transfer" is defined in Clause
(a)^1 of Section 269UA, "immovable property ... shall be] effected except after an
agreement for transfer as defined in Clause (a) of Section 269UA is
entered into
Supreme Court of India
Orissa. Clause (f) of para
2 of the Regulations defines 'transfer of immovable property' to mean
'mortgage with or without ... would obviously include a holding as well. The
Regulations define 'transfer of immovable property'. The definition
is very wide. Apart
Supreme Court of India
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