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<h1>Property Transfer Upheld: Sale Deed Valid</h1> The High Court of Kerala upheld the transfer of property on March 29, 1975, supported by the sale deed and registration date as evidence. The court ... Capital Gains, Exemptions, Reference The High Court of Kerala ruled that the transfer of property took place on March 29, 1975, based on evidence including the sale deed and registration date. The court found no legal justification to question this decision and dismissed the petition.