Unregistered agreement and capital gains tax questions were framed for final disposal, with no merits decision yet.

An additional substantial question of law was framed on the effect of an unregistered agreement under the Registration Act, 1908, together with the associated issue of liability to capital gains tax under the Income-tax Act, 1961. The matter was then posted for final disposal, and no final adjudication on the merits was made at this stage.

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Issues: Whether the proposed additional substantial questions of law concerning the effect of an unregistered agreement under the Registration Act, 1908, and the liability to capital gains tax under the Income-tax Act, 1961, should be framed for final disposal.

Outcome: The additional substantial questions of law were framed, and the matter was posted for final disposal without any final adjudication on the merits.

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