https://www.taxtmi.com/caselaws?id=64637 A gift deed executed and attested before the relevant accounting year was held complete on the date of execution, even though registration occurred later. Applying section 47 of the Indian Registration Act, 1908, the Tribunal treated the registered document as operating from the date of execution, so the later registration did not defer transfer for tax purposes. On the facts, the gift fell outside the assessment year in question and was not taxable in that year. en-us Mon, 07 May 1979 00:00:00 +0530 Wed, 25 Jan 2012 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64637 A gift deed executed and attested before the relevant accounting year was held complete on the date of execution, even though registration occurred later. Applying section 47 of the Indian Registration Act, 1908, the Tribunal treated the registered document as operating from the date of execution, so the later registration did not defer transfer for tax purposes. On the facts, the gift fell outside the assessment year in question and was not taxable in that year. Case-Laws Income Tax Mon, 07 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64637