Search Results for "Section 47-A"

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Search Results for "Section 47-A"

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High Court

Madras High Court Allows Writ Petition Seeking Release of Registered Sale Deed in Registration Act Case - Directs Sub-Registrar to Either Release Document or Make Reference Under Section 47A of Indian Stamp Act Within Two Weeks. Petitioner's Sale Deed Registered but Not Released Due to Alleged Deficit Stamp Duty; Court Holds Document Cannot Be Kept Pending Without Proper Reference.

19 Feb 2026

The petitioner, P. Sundararaju, intended to purchase an undivided interest in land and presented a Sale Deed dated 12.03.2024 for registration, which ...

Supreme Court

Agreement to Sell Not a Deemed Conveyance Without Transfer of Possession | Tenant’s Possession Not Sufficient | Supreme Court (2026 INSC 59)

15 Jan 2026

The Supreme Court allowed the civil appeal filed by Vayyaeti Srinivasarao and set aside the judgment of the High Court, which had affirmed the Trial C...

High Court

Madras High Court Directs Removal of Encumbrance Entry Regarding Pending Proceedings Under Section 47A of Indian Stamp Act in Partition Deed Case. Court Holds That Section 47A Does Not Apply to Partition Deeds Not Involving Conveyance, and Recovery Under Section 33A Is Time-Barred, Thus Entry Must Be Cancelled.

6 Feb 2025

The petitioners, Dr. K. Mani and Dr. K. Dhanabackiam, were co-owners who, along with others, executed a partition deed dated 22.12.2006 registered as ...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment — Prior Agreement Valuation Binding. Sale Deed Executed in Conformity with Assessed Agreement Cannot Be Reopened Under Section 31A of Indian Stamp Act, 1899 (Goa Amendment).

29 Jan 2024

The petitioners, Mr. Sameer Vasudev Morajkar and Mrs. Prithvi B. Dessai, executed a sale deed dated 16.12.2020 in respect of property measuring 1900 s...

Supreme Court

Supreme Court Allows Appeal in Stamp Duty Valuation Case — Market Value Determined Based on Agreement to Sell Prior to Freehold Conversion. The Court held that the market value of property for stamp duty purposes must be determined as on the date of the agreement to sell, not the sale deed, where the agreement was prior to conversion from leasehold to freehold.

25 Apr 2023

The dispute in this appeal involved the determination of the market value of a property at Allahabad purchased by the appellants under a registered sa...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Addition of Interest Income. The Court held that interest income from fixed deposits made out of borrowed funds is assessable under 'Income from Other Sources' and not 'Business Income', and that the Assessing Officer cannot reopen assessment under Section 147 without fresh tangible material.

23 Jul 2018

The case involves two cross-appeals under Section 260-A of the Income Tax Act, 1961, arising from the same order of the Income Tax Appellate Tribunal ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised.

23 Jul 2018

The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed...

High Court

Bombay High Court Dismisses Revenue's Challenge to AAR Order on Capital Gains Tax Exemption for Non-Resident Share Transfer. Transfer of shares by non-resident to another non-resident outside India does not attract capital gains tax under Section 9(1)(i) of Income Tax Act, 1961 as the shares are not situated in India.

25 Nov 2016

The Commissioner of Income Tax, Goa, filed a writ petition challenging two orders dated 12.03.2010 and 15.06.2010 passed by the Additional Commissione...

High Court

Bombay High Court Dismisses Insurance Company's Challenge to Stamp Duty Demand on Marine-cum-Erection Policies. Policies for construction of rigs classified as Sea Insurance under Article 47A(ii) of Indian Stamp Act, 1899.

7 Jun 2006

The petitioners, Oriental Insurance Co. Ltd. and its Divisional Manager, challenged a demand for stamp duty on six insurance policies issued in favor ...

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