Search Results For: Joseph Kodianthara


COURT:
CORAM: ,
SECTION(S): , ,
GENRE:
CATCH WORDS: , , ,
COUNSEL:
DATE: January 1, 2014 (Date of pronouncement)
DATE: November 14, 2014 (Date of publication)
AY: 2004-05
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CITATION:
S. 2(47)(v): Execution of a Power of Attorney in favour of the builder constitutes part performance u/s 53A of TOP Act and a "transfer" for capital gains

(i) On a reading of the above provision itself, it is clear that possession of the property has been handed over to the builder immediately on receipt of the first installment of the payment from the builder. As per clause …

Cochin Stock Exchanges Limited vs. CIT (Kerala High Court) Read More »