https://www.taxtmi.com/caselaws?id=248637 The revenue's challenge to the Tribunal's finding on the effective date of transfer of immovable property failed because the issue turned on accepted factual findings and a permissible view of the transaction. The Tribunal had held that taxability attached from the date the full sale consideration was received, relying on the terms of the individual transaction and on earlier findings in the assessee's own case that had not been appealed. As the record did not support the revenue's claim about possession, the High Court held that no substantial question of law arose and rejected the appeal. en-us Wed, 07 May 2014 00:00:00 +0530 Wed, 18 Jun 2014 22:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248637 The revenue's challenge to the Tribunal's finding on the effective date of transfer of immovable property failed because the issue turned on accepted factual findings and a permissible view of the transaction. The Tribunal had held that taxability attached from the date the full sale consideration was received, relying on the terms of the individual transaction and on earlier findings in the assessee's own case that had not been appealed. As the record did not support the revenue's claim about possession, the High Court held that no substantial question of law arose and rejected the appeal. Case-Laws Income Tax Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248637