Assessee entered into two sale deeds for sale of its land whereby sale consideration had been discharged by issue of post dated cheques.  The AO has held that the assessee was liable to capital gain tax. CIT(A) deleted the addition.  On appeal by the revenue the Tribunal held that there was no transfer of land in terms of section 2(47)(v) and no real income which had accrued or arisen to assessee as there was no receipt of full sale consideration and in absence thereof, assessee would not be exigible to capital gains tax.(AY. 2013-14)