https://www.taxtmi.com/caselaws?id=470428 Capital-gains treatment of disputed land transfers depends on establishing the assessee's ownership and the effect of the relevant High Court decision; the ownership issue requires fresh factual determination. Registration of a sale deed relates back to its execution under the Registration Act where it was executed and presented for registration, so a later relinquishment by persons already divested of rights does not create a taxable transfer. A 2006 transfer cannot be taxed in assessment year 2014-15 merely because registration occurred later, and later-enacted valuation provisions do not apply. Partition among co-sharers with antecedent title ordinarily separates enjoyment without transferring property. en-us Wed, 19 Mar 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470428 Capital-gains treatment of disputed land transfers depends on establishing the assessee's ownership and the effect of the relevant High Court decision; the ownership issue requires fresh factual determination. Registration of a sale deed relates back to its execution under the Registration Act where it was executed and presented for registration, so a later relinquishment by persons already divested of rights does not create a taxable transfer. A 2006 transfer cannot be taxed in assessment year 2014-15 merely because registration occurred later, and later-enacted valuation provisions do not apply. Partition among co-sharers with antecedent title ordinarily separates enjoyment without transferring property. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470428