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)
Immunity to transferor bars transferee claims for nonconforming transfers when the Central Government orders property purchase, subject to abrogation. When the Central Government issues an order to purchase immovable property under the statutory scheme, the transferor is insulated from any claim by the transferee that the transfer did not conform to their agreement; this immunity overrides other laws and instruments but does not apply if the purchase order is abrogated under sub-section (1) of section 269UH.
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.
Immunity to transferor bars transferee claims for nonconforming transfers when the Central Government orders property purchase, subject to abrogation.
When the Central Government issues an order to purchase immovable property under the statutory scheme, the transferor is insulated from any claim by the transferee that the transfer did not conform to their agreement; this immunity overrides other laws and instruments but does not apply if the purchase order is abrogated under sub-section (1) of section 269UH.
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