Capital Gains Tax: Year of Agreement vs. Registration u/s 2(47) of Income Tax Act.

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....Capital gain - transfer u/s 2(47) - taxability in the year in which agreement took place or in the year in which sale deed registered - merely because an agreement to sale has not been registered, which otherwise is in the nature of agreement referred to in section 53A cannot be taken out of ambit of section 2(47)(v) - AT....