https://www.taxtmi.com/highlights?id=6745 Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the agreement, it cannot be said that the appellant transferred any right in favour of the purchaser - HC en-us Thu, 07 Feb 2013 17:26:53 +0530 Thu, 07 Feb 2013 17:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6745 Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the agreement, it cannot be said that the appellant transferred any right in favour of the purchaser - HC Highlights Income Tax Thu, 07 Feb 2013 17:26:53 +0530 https://www.taxtmi.com/highlights?id=6745