https://www.taxtmi.com/caselaws?id=70878 The Tribunal upheld the inclusion of rental income in the assessee company's total income due to the non-registration of the sale deed, which prevented the transfer of ownership to the purchaser firm. The legal principles of ownership and registration were crucial in determining the tax treatment of the rental income, leading to the dismissal of the appeals. en-us Fri, 20 Jul 1990 00:00:00 +0530 Tue, 19 Apr 2011 17:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70878 The Tribunal upheld the inclusion of rental income in the assessee company's total income due to the non-registration of the sale deed, which prevented the transfer of ownership to the purchaser firm. The legal principles of ownership and registration were crucial in determining the tax treatment of the rental income, leading to the dismissal of the appeals. Case-Laws Income Tax Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70878