Capital Gains Taxable: No Income Diversion in Mortgage by Deposit of Title Deeds; Assessee Retains Property Title.

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....Taxability of capital gain - Diversion of income - mortgage by deposit of title deeds, the mortgagee, Bank does not acquire title, much less overriding title to the property - assessee continued to have title over the property along with her co-owners - No diversion of income - capital gain is taxable....