https://www.taxtmi.com/caselaws?id=70437 A Government transfer of land and buildings under the Government Grants Act, 1895 can confer ownership for tax purposes even without a registered conveyance, because such grants are not governed by the Transfer of Property Act, 1882. On the facts, the Government order, title deeds and revenue records showed that the property had already been transferred under the grant framework, so the absence of a registered sale deed did not defeat the assessee's claim. Depreciation on the buildings was therefore allowable, and the revenue's challenge failed. en-us Tue, 24 May 1994 00:00:00 +0530 Sat, 16 Apr 2011 11:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70437 A Government transfer of land and buildings under the Government Grants Act, 1895 can confer ownership for tax purposes even without a registered conveyance, because such grants are not governed by the Transfer of Property Act, 1882. On the facts, the Government order, title deeds and revenue records showed that the property had already been transferred under the grant framework, so the absence of a registered sale deed did not defeat the assessee's claim. Depreciation on the buildings was therefore allowable, and the revenue's challenge failed. Case-Laws Income Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70437