https://www.taxtmi.com/caselaws?id=75533 For Chapter XX-C, the Court treats the real substance of the transfer as controlling and rejects artificial splitting of a single property into separate sale deeds to avoid statutory thresholds and the Form 37-I no-objection mechanism. It also states that a complaint under section 276AB is maintainable when filed by a member of the Appropriate Authority acting under express authorisation, and that prosecution is not invalid for want of a prior show-cause notice or for not impleading the registering authority, because those requirements do not govern criminal proceedings for breach of section 269UC. en-us Mon, 21 Dec 2009 00:00:00 +0530 Thu, 31 Jan 2013 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75533 For Chapter XX-C, the Court treats the real substance of the transfer as controlling and rejects artificial splitting of a single property into separate sale deeds to avoid statutory thresholds and the Form 37-I no-objection mechanism. It also states that a complaint under section 276AB is maintainable when filed by a member of the Appropriate Authority acting under express authorisation, and that prosecution is not invalid for want of a prior show-cause notice or for not impleading the registering authority, because those requirements do not govern criminal proceedings for breach of section 269UC. Case-Laws Income Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75533