https://www.taxtmi.com/caselaws?id=66518 A registered sale deed fixed the transfer consideration at Rs. 3,00,000, and the attempt to substitute Rs. 3,50,000 on the basis of the purchaser's later statement and affidavit failed for lack of contemporaneous corroboration. The later disclosure was not accepted as proof of any extra payment, especially where no enquiry established the source of funds and the assessee consistently denied receipt of more than the documented amount. Sections 91 and 92 of the Evidence Act barred proof of the transaction terms by evidence outside the written instrument, so the sale deed controlled the computation of capital gains and the alleged addition of Rs. 50,000 was unsustainable. en-us Mon, 20 Feb 1989 00:00:00 +0530 Sat, 26 Feb 2011 12:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66518 A registered sale deed fixed the transfer consideration at Rs. 3,00,000, and the attempt to substitute Rs. 3,50,000 on the basis of the purchaser's later statement and affidavit failed for lack of contemporaneous corroboration. The later disclosure was not accepted as proof of any extra payment, especially where no enquiry established the source of funds and the assessee consistently denied receipt of more than the documented amount. Sections 91 and 92 of the Evidence Act barred proof of the transaction terms by evidence outside the written instrument, so the sale deed controlled the computation of capital gains and the alleged addition of Rs. 50,000 was unsustainable. Case-Laws Income Tax Mon, 20 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66518