https://www.taxtmi.com/caselaws?id=14026 Delivery of possession under a written agreement for sale, after receipt of the agreed consideration and satisfaction of section 53A of the Transfer of Property Act, constitutes a transfer under section 2(47) of the Income-tax Act for capital gains purposes, and later sale deeds executed by attorney-holders do not negate that earlier transfer. Interest under sections 234A, 234B and 234C is confined to income returned and cannot be levied on income assessed but not returned. en-us Fri, 23 Feb 2001 00:00:00 +0530 Tue, 07 Jul 2009 16:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14026 Delivery of possession under a written agreement for sale, after receipt of the agreed consideration and satisfaction of section 53A of the Transfer of Property Act, constitutes a transfer under section 2(47) of the Income-tax Act for capital gains purposes, and later sale deeds executed by attorney-holders do not negate that earlier transfer. Interest under sections 234A, 234B and 234C is confined to income returned and cannot be levied on income assessed but not returned. Case-Laws Income Tax Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14026