Assessee sold land and handed over possession after receiving full consideration in the financial year 2009-10 under an oral agreement and offered for taxation.  Registered conveyance deed was executed later on 11-3-2016, transfer was deemed to have occurred in the financial year 2009-10 under section 2(47), capital gains could not be taxed in the subsequent year when the deed was registered. The order of the Assessing Officer was set aside. (AY. 2016-17)