The answer is: C
Explanation
The correct answer is C. No, it is not compulsorily registerable because it assigned intellectual property, which is not immovable property.
This statement is the most accurate because it correctly applies the principle to the facts of the case. The principle states that only non-testamentary instruments transferring or assigning any decree, order, or award that create, declare, assign, limit, or extinguish any right, title, or interest to or in immovable property are compulsorily registerable. Intellectual property, such as a trademark, is not immovable property, but rather a type of intangible property. Therefore, the assignment agreement between A and C is not compulsorily registerable under the Registration Act, 1908. The other statements are inaccurate because they either misinterpret the principle or the facts of the case.
For example, statement A is inaccurate because it ignores the fact that an award is also a type of decree or order that can be transferred or assigned. Statement B is inaccurate because it does not specify that the right, title, or interest must be to or in immovable property. Statement D is inaccurate because it confuses a settlement agreement with a testamentary instrument. Statement E is inaccurate because it wrongly assumes that immovable property includes intellectual property