. The confirming part is added, there can be no additional stamp duty. To support the assertion of the petitioner`s learned defence lawyer, he also relied on a judgment rendered in 2015 (2. the indictment. Both Writs were approved by one of us (VRSJ) by a decision of 4.12.2014 which stated that the mere involvement of a contractor as a confirmatory party of a sale could not be accepted. The Inspector General of Registration of 13.09.2011, which imposes an obligation to pay a double stamp duty on instruments of sale involving contract holders as confirming parties, was challenged. . the confirming part and the same may be used by the owners only to fix their television antenna; 313. That the seller and the confirming party have the right to do more. Construction on the roof of the building in question, after authorization of the municipality and in the final roof, the seller or the confirming party may build a mobile tower without. The owners or other persons who own the building do not have the right to oppose the seller and the confirming party. 11.
In CIT v. Jeelani Basha  256 ITR 282, This court also examined section 53A of the Transfer of Ownership Act and section 2(47)(v) of the Income Tax Act and found that the conditions that would justify the application of section 53A were that such a supply of property must have the character of a doctrine of underperformance under section 53A; For which it is an agreement between the parties, (2) such an agreement should be in writing (3) a contract concluded must be established from this agreement and the main one (4) the transfer of ownership of the immovable property in accordance with the aforementioned agreement. In view of these conditions, standing counsel, who appears for the revenues, indicated that, even in light of the decision of the Apex Court in (Suraj Lamp & Industries (P.) Ltd. State of Haryana  340 ITR 1, transactions of the type of general powers or contracts of sale, do not confer ownership and do not constitute a transfer and cannot be recognized as valid types of transfer of real estate. The general power of 5.11.1991 does not in any way indicate that M/s. Emerald Promoters Private Limited concluded on 23.10.1991 a contract of sale on the basis of which they took possession. The Commissioner for Income Tax (Appeals) addressed the recitals of the general power and noted that the general power made no reference to the agreement of 23.10.1991. . as a confirming party.
It is apparent from the investment decision that the expert had sold real estate for Rs. .