https://www.taxtmi.com/forum/issue?id=120040 Payment of TDS is not conclusive proof of transfer where sale deed was not executed, registration absent, and possession not transferred; substantive documentary evidence such as cancellation agreements, legal notices, absence of possession, and non-registration shifts the onus to the department to produce material contradicting the assessee's claim. Non-reporting in the statement of financial transactions and seller non-cooperation, when the assessee has made bona fide efforts, further support that the sale did not materialize and cannot be held against the assessee. en-us Thu, 22 May 2025 19:27:40 +0530 Thu, 22 May 2025 19:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120040 Payment of TDS is not conclusive proof of transfer where sale deed was not executed, registration absent, and possession not transferred; substantive documentary evidence such as cancellation agreements, legal notices, absence of possession, and non-registration shifts the onus to the department to produce material contradicting the assessee's claim. Non-reporting in the statement of financial transactions and seller non-cooperation, when the assessee has made bona fide efforts, further support that the sale did not materialize and cannot be held against the assessee. Discussion-Forum Income Tax Thu, 22 May 2025 19:27:40 +0530 https://www.taxtmi.com/forum/issue?id=120040