GPA Sale - Transactions of the nature of 'GPA sales' or ...

Case Laws Indian Laws

October 31, 2011

GPA Sale - Transactions of the nature of 'GPA sales' or 'SA/GPA/WILL transfers' do not convey title and do not amount to transfer, nor can they be recognized or valid mode of transfer of immoveable property.... - SC

View Source

← Previous Next →

GPA Sale - Transactions of the nature of 'GPA sales' or ...

Case Laws Indian Laws

October 31, 2011

You may also like:

Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

Taxation of capital gains - SA/GPA/WILL transactions are not “transfers” or “sales” and that such transactions cannot be treated as completed transfers or conveyances -...

Refund of SAD / Additional Duty of 4% - Validity of Sale transaction – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST –...

Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

Transfer pricing adjustment - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a separate transaction in nature. - the...

Characterization of gain on sale of property - nature of transaction - transfer of capital assets or transfer of stock in trade - ITAT has without examining any of the...

Unexplained investment u/s 69 - family transaction - assessee has submitted that the assessee’s husband was a power of attorney holder of the property and could not...

Exemption form sales tax - sales effected from the Customs Bonded Warehouses - sales in the course of import or not - The documents having evidenced the sale before the...

VAT / Sales tax - Transfer of document is one method and delivery may be physical also. Simply because the sales had not been effected by transfer of documents of title...

Local sale or sale in the course of import - High Seas Sale - sales of the goods while being in customs bonded warehouse - transfer of the documents of title to the...

Nature of transaction - slump sale or transfer of shares - slump sale u/s 2(42C) - transfer of shares in a company will not result in a transfer of an undertaking or...

Classification of transaction - sale or Lease Transaction - tripartite agreement - aforesaid transaction is sale of Empty Gas Cylinders (EGC) is inter State Sale...

Nature of transaction of sale - stock transfer or central sale - to the extent the Tribunal had recorded that the authorities can go behind the form F declarations is...

The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

Capital gain arising out of transfer of property - Agreement of Sale cum GPA and handing over of the possession - Except being described as the Vendor, the assessee is...

Quick Updates: