https://www.taxtmi.com/caselaws?id=69352 The Tribunal allowed the appeal, confirming the completion of share transfer and the entitlement to the claimed capital loss. It held that registration is not necessary for ownership transfer, especially in genuine sales with share document delivery. Legal precedents supported the decision, highlighting the transfer of legal title and beneficial interest despite non-registration. en-us Tue, 10 Nov 1981 00:00:00 +0530 Wed, 06 Apr 2011 13:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69352 The Tribunal allowed the appeal, confirming the completion of share transfer and the entitlement to the claimed capital loss. It held that registration is not necessary for ownership transfer, especially in genuine sales with share document delivery. Legal precedents supported the decision, highlighting the transfer of legal title and beneficial interest despite non-registration. Case-Laws Income Tax Tue, 10 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69352