https://www.taxtmi.com/caselaws?id=27431 Section 230A of the Income-tax Act, 1961 does not apply to a sale deed executed in compliance with a decree for specific performance, because the transfer is not a voluntary conveyance by the assessee but one brought about by force of law. On that reasoning, the objection that a clearance certificate was required before execution and registration of the deed could not be sustained. The decree remained executable, and the revision petition was dismissed as without merit. en-us Mon, 06 Aug 1984 00:00:00 +0530 Fri, 12 Feb 2010 17:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27431 Section 230A of the Income-tax Act, 1961 does not apply to a sale deed executed in compliance with a decree for specific performance, because the transfer is not a voluntary conveyance by the assessee but one brought about by force of law. On that reasoning, the objection that a clearance certificate was required before execution and registration of the deed could not be sustained. The decree remained executable, and the revision petition was dismissed as without merit. Case-Laws Income Tax Mon, 06 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27431