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)
Part performance protection bars a transferor from enforcing rights against a possessor who has performed or is willing to perform under a written transfer contract. Section 53A protects a transferee who, under a written and signed contract for sale of immovable property, has taken or continued possession or done acts in furtherance of the contract and has performed or is willing to perform; in such cases the transferor and successors are barred from enforcing rights against the transferee regarding the possessed portion, except rights expressly in the contract, while a bona fide purchaser for consideration without notice remains unaffected.
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.
Part performance protection bars a transferor from enforcing rights against a possessor who has performed or is willing to perform under a written transfer contract.
Section 53A protects a transferee who, under a written and signed contract for sale of immovable property, has taken or continued possession or done acts in furtherance of the contract and has performed or is willing to perform; in such cases the transferor and successors are barred from enforcing rights against the transferee regarding the possessed portion, except rights expressly in the contract, while a bona fide purchaser for consideration without notice remains unaffected.
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