Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Jurisdiction of competent authority is fixed by the registering officer's office where immovable property falls within overlapping limits. Jurisdiction for immovable property acquisition proceedings under Chapter XXA, where more than one competent authority may apply, is assigned to the authority within whose jurisdiction lies the office of the registering officer who registered the transfer instrument. This rule operates as a territorial tie-breaker for allocating the functions of competent authority in relation to the property.
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.
Jurisdiction of competent authority is fixed by the registering officer's office where immovable property falls within overlapping limits.
Jurisdiction for immovable property acquisition proceedings under Chapter XXA, where more than one competent authority may apply, is assigned to the authority within whose jurisdiction lies the office of the registering officer who registered the transfer instrument. This rule operates as a territorial tie-breaker for allocating the functions of competent authority in relation to the property.
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