Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Consideration for Central Government purchase: payable as the apparent consideration, but reducible for pre-vesting damage by authority order. Where the Central Government orders purchase of immovable property under section 269UD(1), it shall pay an amount equal to the apparent consideration. If, after the transfer agreement but before vesting under section 269UE, the property is damaged (excluding normal wear and tear), the appropriate authority may, by written-order stating reasons, reduce the consideration payable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Consideration for Central Government purchase: payable as the apparent consideration, but reducible for pre-vesting damage by authority order.
Where the Central Government orders purchase of immovable property under section 269UD(1), it shall pay an amount equal to the apparent consideration. If, after the transfer agreement but before vesting under section 269UE, the property is damaged (excluding normal wear and tear), the appropriate authority may, by written-order stating reasons, reduce the consideration payable.
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