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 appropriate authority for immovable property transfers is by the registering officer's office where local limits overlap. Jurisdiction under Chapter XXC for immovable property is fixed where the property lies within more than one appropriate authority's local limits. The authority within whose jurisdiction the registering officer's office is situated, and who is entitled to register the transfer document, is the competent authority to perform the functions of appropriate authority in relation to that property. The rule operates as a territorial tie-breaker for overlapping jurisdiction.
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 appropriate authority for immovable property transfers is by the registering officer's office where local limits overlap.
Jurisdiction under Chapter XXC for immovable property is fixed where the property lies within more than one appropriate authority's local limits. The authority within whose jurisdiction the registering officer's office is situated, and who is entitled to register the transfer document, is the competent authority to perform the functions of appropriate authority in relation to that property. The rule operates as a territorial tie-breaker for overlapping jurisdiction.
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