https://www.taxtmi.com/caselaws?id=281657 After the 2001 amendment, an unregistered agreement to sell could not be relied on to invoke section 53A of the Transfer of Property Act, so no deemed transfer arose under section 2(47)(vi) of the Income-tax Act on that basis. Because actual possession had not been handed over under the agreement, the sale deed date was treated as the relevant transfer event for capital gains purposes. The matter was remitted for fresh consideration in light of the Supreme Court ruling on registration, so no final substantive determination on the capital gains issue was affirmed in this order. en-us Thu, 31 Jan 2019 00:00:00 +0530 Sat, 29 Jun 2019 05:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281657 After the 2001 amendment, an unregistered agreement to sell could not be relied on to invoke section 53A of the Transfer of Property Act, so no deemed transfer arose under section 2(47)(vi) of the Income-tax Act on that basis. Because actual possession had not been handed over under the agreement, the sale deed date was treated as the relevant transfer event for capital gains purposes. The matter was remitted for fresh consideration in light of the Supreme Court ruling on registration, so no final substantive determination on the capital gains issue was affirmed in this order. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281657