Case Law Details
Case Name : Maniar Injectoplast Pvt. Ltd. Vs. ITO (ITAT Mumbai)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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Maniar Injectoplast Pvt. Ltd. Vs. ITO (ITAT Mumbai)
It was specifically mentioned in the agreement of sale assessee was to make out a clear and marketable title to plot of land, free of all encumbrances, to the satisfaction of the purchaser’s advocate and after fulfilling the other conditions it would execute and register a deed of conveyance in the favour of purchaser. Accordingly, the assessee entered into sale Deed dated 9-12-2010 with the purchaser which was registered on same date. On execution of the said Sale Deed assessee received balance amount of Rs. 20,00,000 and handed over the...
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can transfer between husband and wife of immovable property be treated as gift when sale deed has been executed between husband and wife.