https://www.taxtmi.com/caselaws?id=791024 For capital gains purposes, an agreement to sell, full payment of consideration and delivery of possession can fix the effective transfer date even before formal registration, so the holding period is counted from that earlier date; on those facts, the property was treated as a long-term capital asset and the Revenue's challenge to short-term capital gains treatment failed. Registration charges supported by contemporaneous evidence were held to form part of the cost of acquisition and were eligible for indexation from the year of payment, so the Revenue's objection to the indexed cost claim was rejected. en-us Mon, 27 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791024 For capital gains purposes, an agreement to sell, full payment of consideration and delivery of possession can fix the effective transfer date even before formal registration, so the holding period is counted from that earlier date; on those facts, the property was treated as a long-term capital asset and the Revenue's challenge to short-term capital gains treatment failed. Registration charges supported by contemporaneous evidence were held to form part of the cost of acquisition and were eligible for indexation from the year of payment, so the Revenue's objection to the indexed cost claim was rejected. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791024