https://www.taxtmi.com/caselaws?id=301424 Covered car garage rights allotted as an incident of flat ownership may pass with the flat when the flat is transferred on a power of attorney basis. The court treated the parking space as ancillary to the flat, not as a separate commercial asset, and relied on statutory recognition of occupancy rights acquired through agreement to sell or power of attorney to support transfer within the society framework. Society resolutions were read as barring only independent transfer of garage space to outsiders, not as preventing transfer of the garage together with the flat. The impugned tribunal orders were therefore set aside. en-us Fri, 01 Oct 2010 00:00:00 +0530 Mon, 04 Apr 2022 15:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301424 Covered car garage rights allotted as an incident of flat ownership may pass with the flat when the flat is transferred on a power of attorney basis. The court treated the parking space as ancillary to the flat, not as a separate commercial asset, and relied on statutory recognition of occupancy rights acquired through agreement to sell or power of attorney to support transfer within the society framework. Society resolutions were read as barring only independent transfer of garage space to outsiders, not as preventing transfer of the garage together with the flat. The impugned tribunal orders were therefore set aside. Case-Laws Indian Laws Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301424