Relevant case laws on capital gain

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prathamesh (Querist)
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20 January 2015 advance money received in f.y 2011-12,& so on but deed of conveyance executed on f.y 2013-14.when capital gain is taxable in 2011-12 or 2013-14. kindly give me relevant case law on above situation

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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20 January 2015 only when there is a transfer means when on record the legal oner changes then the tax on such gain needs to be paid.

prathamesh

prathamesh (Querist)
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20 January 2015 sir can you give me case law on above situation

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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20 January 2015 refer sec 45 and sec 48 there is no need for referring any case law.

prathamesh

prathamesh (Querist)
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20 January 2015 actually sir ito saying why should i not levy tax in 11-12. because agreement made in 2011-12 but it is unregistered therefore i need supporting for the above case

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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20 January 2015 but then its mentioned in these sections that unless there is transfer of capital asset there cannot be chargeability of capital gain.