Unregistered JDA not falls under section 53A & consequently section 2(47)(v) not apply

PCIT Vs Chuni Lal Bhagat (Punjab & Haryana High Court)

 Section 53A of 1882 Act, by incorporation, stood embodied in section 2(47)(v) of the Act and all the essential ingredients of Section 53A of 1882 Act were required to be fulfilled. In the absence of registration of JDA dated 25.02.2007 having been executed after 24.09.2001, the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply.

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