https://www.taxtmi.com/caselaws?id=182788 The Tribunal held that the difference between the recorded consideration and the valuation by Stamp Valuation Authorities cannot be treated as undisclosed investment under section 69. Legal fictions like section 50C are limited in scope. The addition was deleted, and the appeal of the assessee was allowed. en-us Fri, 24 Jul 2009 00:00:00 +0530 Thu, 19 May 2016 16:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182788 The Tribunal held that the difference between the recorded consideration and the valuation by Stamp Valuation Authorities cannot be treated as undisclosed investment under section 69. Legal fictions like section 50C are limited in scope. The addition was deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182788