https://www.taxtmi.com/caselaws?id=24758 The date of execution of a sale deed is ordinarily a question of fact, and the Tribunal's finding will not give rise to a referable question of law unless it is shown to rest on irrelevant considerations or ignore relevant material. On the evidence before it, including the deed, registration date, payment mode and surrounding circumstances, the Tribunal concluded that the agricultural property transfer was effected on 29 March 1975. As registration had taken place on that date, the transfer was complete then, and no direction to state a case was warranted. en-us Tue, 14 Jul 1987 00:00:00 +0530 Fri, 22 Jan 2010 11:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24758 The date of execution of a sale deed is ordinarily a question of fact, and the Tribunal's finding will not give rise to a referable question of law unless it is shown to rest on irrelevant considerations or ignore relevant material. On the evidence before it, including the deed, registration date, payment mode and surrounding circumstances, the Tribunal concluded that the agricultural property transfer was effected on 29 March 1975. As registration had taken place on that date, the transfer was complete then, and no direction to state a case was warranted. Case-Laws Income Tax Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24758