https://www.taxtmi.com/caselaws?id=442093 Where a registered sale deed is executed and presented for registration, consideration is received, and possession is delivered on that date, the transfer is treated as complete from the date of execution because later registration relates back to that date. On those facts, the agricultural land transfer fell in the earlier previous year, so capital gains could not be taxed in the later assessment year and the addition was deleted. en-us Tue, 22 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442093 Where a registered sale deed is executed and presented for registration, consideration is received, and possession is delivered on that date, the transfer is treated as complete from the date of execution because later registration relates back to that date. On those facts, the agricultural land transfer fell in the earlier previous year, so capital gains could not be taxed in the later assessment year and the addition was deleted. Case-Laws Income Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442093