https://www.taxtmi.com/caselaws?id=332488 Capital-gains timing on a property transfer requires factual determination of the statutory transfer event, including resolution of disputes, receipt of consideration, and the transferee's performance or willingness to perform under the contract; the issue requires fresh assessment. Residential-property exemption is confined to capital gains attributable to the relevant asset and cannot aggregate gains from different assets; co-ownership and investment or completion conditions require factual verification. Additional evidence concerning ownership and new-house investment cannot support relief unless the mandatory procedure for its admission is followed. Verification of the remitted factual matters must be completed in accordance with law. en-us Mon, 08 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 11:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332488 Capital-gains timing on a property transfer requires factual determination of the statutory transfer event, including resolution of disputes, receipt of consideration, and the transferee's performance or willingness to perform under the contract; the issue requires fresh assessment. Residential-property exemption is confined to capital gains attributable to the relevant asset and cannot aggregate gains from different assets; co-ownership and investment or completion conditions require factual verification. Additional evidence concerning ownership and new-house investment cannot support relief unless the mandatory procedure for its admission is followed. Verification of the remitted factual matters must be completed in accordance with law. Case-Laws Income Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332488