Reviewed case brief
CIT v Balbir Singh Maini
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 2017
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
A 'Joint Development Agreement' does not amount to 'transfer' under S.2(47) unless possession is handed over under S.53A of the TPA.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.