Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
SC held that the impugned judgment is set aside and the appeal is allowed; the plaintiff's suit for possession, mesne profits, declaration and mandatory injunction is dismissed. The court ruled the Agreement to Sell, GPA, receipt and registered will did not confer proprietary title: an agreement for sale is not a deed of conveyance under Section 54 TP Act and at best entitles the transferee to seek specific performance. The registered will was not properly proved and cannot operate to vest title. The claimant cannot invoke Section 53A TP Act because there was no possession at suit filing. Rights of class-I heirs are preserved and parties may pursue statutory shares accordingly.
SC held that the impugned judgment is set aside and the appeal is allowed; the plaintiff's suit for possession, mesne profits, declaration and mandatory injunction is dismissed. The court ruled the Agreement to Sell, GPA, receipt and registered will did not confer proprietary title: an agreement for sale is not a deed of conveyance under Section 54 TP Act and at best entitles the transferee to seek specific performance. The registered will was not properly proved and cannot operate to vest title. The claimant cannot invoke Section 53A TP Act because there was no possession at suit filing. Rights of class-I heirs are preserved and parties may pursue statutory shares accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
