https://www.taxtmi.com/caselaws?id=19475 A transfer of the existing holder's full rights in flats to be constructed was held not to fall within Chapter XX-C, because that Chapter operated only from its notified commencement and the agreement was not a mere preliminary sale arrangement capable of sustaining action on Form No. 37-I. The pre-emption order under Chapter XX-C was therefore unsustainable. The same transaction was treated as a complete transfer of rights within the wider language of Chapter XX-A, including rights relating to property to be constructed, so proceedings could continue on the basis of Form No. 37EE already filed. The impugned order was quashed. en-us Thu, 13 Jan 1994 00:00:00 +0530 Fri, 06 Nov 2009 13:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19475 A transfer of the existing holder's full rights in flats to be constructed was held not to fall within Chapter XX-C, because that Chapter operated only from its notified commencement and the agreement was not a mere preliminary sale arrangement capable of sustaining action on Form No. 37-I. The pre-emption order under Chapter XX-C was therefore unsustainable. The same transaction was treated as a complete transfer of rights within the wider language of Chapter XX-A, including rights relating to property to be constructed, so proceedings could continue on the basis of Form No. 37EE already filed. The impugned order was quashed. Case-Laws Income Tax Thu, 13 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19475