https://www.taxtmi.com/caselaws?id=59108 The Tribunal upheld the decision of the AAC to include the income from the property in the assessee's total income. Despite the agreement for sale, as final conveyance had not occurred, the assessee was deemed to be the owner of the property based on legal precedents. The Tribunal emphasized the necessity of a registered sale deed for property transactions exceeding a certain value threshold. The appeals by the assessee were dismissed, affirming the inclusion of income from the property in the assessee's hands as per the AAC's decision. en-us Tue, 27 Mar 1984 00:00:00 +0530 Sat, 25 Dec 2010 11:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59108 The Tribunal upheld the decision of the AAC to include the income from the property in the assessee's total income. Despite the agreement for sale, as final conveyance had not occurred, the assessee was deemed to be the owner of the property based on legal precedents. The Tribunal emphasized the necessity of a registered sale deed for property transactions exceeding a certain value threshold. The appeals by the assessee were dismissed, affirming the inclusion of income from the property in the assessee's hands as per the AAC's decision. Case-Laws Income Tax Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59108