Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The SC held that the compromise decree acquired by the appellant through the suit did not require registration u/s 17(2)(vi) of the Registration Act, 1908, as it pertained to the subject matter of the suit. The consent decree did not operate as a conveyance to attract stamp duty under Article 22A of Schedule 1A of the Indian Stamp Act, 1899, as the appellant merely asserted pre-existing rights without creating new rights. Consequently, the appellant was entitled to possession of the subject land without interference from Respondent No.2 and to get his name recorded in revenue records. The appeal was allowed.
The SC held that the compromise decree acquired by the appellant through the suit did not require registration u/s 17(2)(vi) of the Registration Act, 1908, as it pertained to the subject matter of the suit. The consent decree did not operate as a conveyance to attract stamp duty under Article 22A of Schedule 1A of the Indian Stamp Act, 1899, as the appellant merely asserted pre-existing rights without creating new rights. Consequently, the appellant was entitled to possession of the subject land without interference from Respondent No.2 and to get his name recorded in revenue records. The appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.