https://www.taxtmi.com/caselaws?id=440286 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] and dismissed the appeal of the Revenue. It was concluded that the liability to pay advance tax on capital gains from the sale of property arose only after the registration of the sale agreement, not before, based on the legal and factual analysis of the timeline of events related to the sale transaction. en-us Tue, 11 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 08:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440286 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] and dismissed the appeal of the Revenue. It was concluded that the liability to pay advance tax on capital gains from the sale of property arose only after the registration of the sale agreement, not before, based on the legal and factual analysis of the timeline of events related to the sale transaction. Case-Laws Income Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440286