https://www.taxtmi.com/caselaws?id=16606 Chapter XXC of the Income-tax Act treats a transaction as a "transfer" where possession has been delivered in part performance under section 53A of the Transfer of Property Act, as reflected in section 269UA(f). On the admitted facts, the mill's possession had already passed to the transferee before Form No. 37-I was filed, so the matter was not one of intended transfer but an actual transfer for Chapter XXC purposes. The Appropriate Authority was therefore acting within jurisdiction, and no objection clearance was not available on that basis. en-us Tue, 10 Mar 1998 00:00:00 +0530 Tue, 08 Sep 2009 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16606 Chapter XXC of the Income-tax Act treats a transaction as a "transfer" where possession has been delivered in part performance under section 53A of the Transfer of Property Act, as reflected in section 269UA(f). On the admitted facts, the mill's possession had already passed to the transferee before Form No. 37-I was filed, so the matter was not one of intended transfer but an actual transfer for Chapter XXC purposes. The Appropriate Authority was therefore acting within jurisdiction, and no objection clearance was not available on that basis. Case-Laws Income Tax Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16606