Small part of property situated at Kerala - Major portion of property in Tamilnadu - Sale deed Registered in Kerala - Doesn't amount to fraud - Said act is tax planning and not tax evasion - Registration valid.

Citation

2020(3) CTC 438

Madras High Court

D.Vijayalakshmi vs V.Hariselvan and others

                                                                           SA No.297 of 2014



                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                      Reserved on              Delivered on
                                       28.11.2019               08.01.2020