Registration of Sale/transfer deed is not important to determine capital gain and other related matters

Registration of sale / transfer deed is not relevant factor to the matter of capital gain and related aspect. 1. CIT v. Poddar Cement (P.) Ltd. [1997] 226 ITR 625 (SC) 2. Mysore Minerals Ltd. – 239 ITR 775 (SC) 3. B.L. Sood – 245 ITR 727 (SC)