https://www.taxtmi.com/highlights?id=59553 Capital gain/ loss on sale of property - unregistered sale agreement - whether it constitute valid transfer under section 53A of Transfer of Property Act - There is no requirement within the meaning of the word "transfer" as per Income Tax Act for the charge ability of capital gains, for the registration of property as long as the possession and part consideration has been effected with regard to the subject property. - AT en-us Mon, 06 Sep 2021 11:25:56 +0530 Mon, 06 Sep 2021 11:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59553 Capital gain/ loss on sale of property - unregistered sale agreement - whether it constitute valid transfer under section 53A of Transfer of Property Act - There is no requirement within the meaning of the word "transfer" as per Income Tax Act for the charge ability of capital gains, for the registration of property as long as the possession and part consideration has been effected with regard to the subject property. - AT Highlights Income Tax Mon, 06 Sep 2021 11:25:56 +0530 https://www.taxtmi.com/highlights?id=59553