2021 (7) TMI 1427

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..... ecting transfer of the subject properties in terms of S. 2(47)? - HELD THAT:- According to us, the aforesaid additional substantial questions of law appear to be involved and therefore, the same are framed as additional substantial questions of law (2) and (3), in addition to the substantial question of law framed on 21.06.2016 whilst admitting this appeal. After framing the aforesaid addition .....

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..... 9 of the Registration Act, 1908 the unregistered agreement dated 31/12/2008, can be construed as a document effecting transfer of the subject properties in terms of S. 2(47) of Income Tax Act? (3) Whether in the absence of income having accrued to the Appellant in terms of the Agreement dated 31/12/2008, Appellant can be made liable to pay tax on capital gains in terms of S. 45 r/w S. 48 of .....

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