https://www.taxtmi.com/caselaws?id=78557 Stamp duty valuation alone could not establish higher sale consideration or unexplained investment in property; the disclosed consideration was accepted after inquiry and verification of bank records. Section 50C was treated as a deeming provision limited to capital gains computation and not as proof of extra money passing between parties. In the absence of positive evidence of additional consideration, the Tribunal's deletion of the addition was found free from legal infirmity, and no substantial question of law arose. en-us Thu, 07 Jan 2010 00:00:00 +0530 Thu, 27 Nov 2025 15:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78557 Stamp duty valuation alone could not establish higher sale consideration or unexplained investment in property; the disclosed consideration was accepted after inquiry and verification of bank records. Section 50C was treated as a deeming provision limited to capital gains computation and not as proof of extra money passing between parties. In the absence of positive evidence of additional consideration, the Tribunal's deletion of the addition was found free from legal infirmity, and no substantial question of law arose. Case-Laws Income Tax Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78557