Section 2(47) read with section 45 of the Income Tax Act, 1961 — Capital gains — Transfer — In case of Transfer of immovable property, it is date of execution of registered document and not date of delivery of possession or date of registration of document which is relevant, therefore,  once executed documents are registered, transfer will take place on date of execution of documents and not on date of registration of documents — Shankala Realtors P. Ltd vs. Income tax Officer [2019] 179 ITD 835 (Mumbai-trib)