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present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees ... present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees
Central Government Act
period not exceeding six years from the date the interest vests in the assessee;
(2) in relation to the assessment ... period not exceeding six years from the date the interest vests in the assesse:] 2[ Provided that, in relation
Central Government Act
Transfer Of Property Act, 1882
19. Vested interest.- Where, on a transfer of property, an interest therein is created ... intention appears from the terms of the transfer. A vested interest is not defeated by the death of the transferee
Central Government Act
contingent interest in the property. Such interest becomes a vested interest, in the former case, on the happening
Central Government Act
Property Act, 1882
20. When unborn person acquires vested interest on transfer for his benefit.- Where, on a transfer ... intention appear from the terms of the transfer, a vested interest, although he may not be entitled to the enjoyment
Central Government Act
present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred ... present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred
Central Government Act
which elucidate the expressions "vested interest" and
"contingent interest" in the context ... transfer of property read as under:
"19. Vested interest.- Where, on a transfer of property, an
interest therein
Supreme Court of India
sons of Fakir Mahomed
would have a vested interest in the property according to the law
applicable to them ... secondly, that the sons of Fakir Mahomed had a vested interest in the
property in question, and that as their
Bombay High Court
period exceeding six years
from the date the interest vests in the assessee. The con-
struction placed by the High ... nature of the interest on the
date the interests vests in the assessee. [894G-H]
Commissioner of Wealth
Supreme Court of India
necessary to hear in mind
the distinction between a vested interest and a contingent
interest. An interest is said ... vested interest when
thee is immediate right of present enjoyment or a present
right for future enjoyment. An interest
Supreme Court of India
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