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Case Law Details

Case Name : CIT Vs Chetak Enterprises Pvt. Ltd. (Supreme Court)
Related Assessment Year : 2002-03
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CIT Vs Chetak Enterprises Pvt. Ltd. (Supreme Court)

It is manifest that all properties, movable and immovable (including actionable claims) belonging to or vested in a company at the date of its registration would vest in the company as incorporated under the Act. In other words, the property acquired by a promoter can be claimed by the company after its incorporation without any need for conveyance on account of statutory vesting. On such statutory vesting, all the properties of the firm, in law, vest in the company and the

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