https://www.taxtmi.com/caselaws?id=100691 Executed share transfer forms delivered with the share certificates were treated as sufficient to complete the transfer between transferor and transferee, even though the company had not yet entered the transfer in its share register. Registration was required only for the transferee to enforce shareholder rights against the company, not to perfect the transfer inter se. On those facts, the transfer was regarded as complete between the parties, and the assessee was entitled to claim the capital loss. en-us Wed, 27 Jul 1983 00:00:00 +0530 Fri, 03 Feb 2012 18:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100691 Executed share transfer forms delivered with the share certificates were treated as sufficient to complete the transfer between transferor and transferee, even though the company had not yet entered the transfer in its share register. Registration was required only for the transferee to enforce shareholder rights against the company, not to perfect the transfer inter se. On those facts, the transfer was regarded as complete between the parties, and the assessee was entitled to claim the capital loss. Case-Laws Companies Law Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100691