https://www.taxtmi.com/caselaws?id=207551 Section 50C deems stamp duty value only for capital gains computation and does not, by itself, prove that more consideration actually passed between the parties. The Revenue had to produce positive evidence before treating the disclosed sale price as suppressed or before sustaining an addition for unexplained investment under Section 69B. As the record showed the appellate authority had examined the material and accepted the disclosed consideration, the request for a valuation reference under Section 142A did not justify interference. The addition was held unsustainable, the principle of consistency was applied, and no substantial question of law arose. en-us Thu, 07 Jan 2010 00:00:00 +0530 Fri, 28 Dec 2018 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207551 Section 50C deems stamp duty value only for capital gains computation and does not, by itself, prove that more consideration actually passed between the parties. The Revenue had to produce positive evidence before treating the disclosed sale price as suppressed or before sustaining an addition for unexplained investment under Section 69B. As the record showed the appellate authority had examined the material and accepted the disclosed consideration, the request for a valuation reference under Section 142A did not justify interference. The addition was held unsustainable, the principle of consistency was applied, 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=207551