https://www.taxtmi.com/caselaws?id=273167 Registered sale deeds were treated as the conclusive record of consideration for agricultural land transactions, and an unregistered, plain-paper agreement unsupported by the purchaser could not displace them. Oral assertions and uncorroborated material were insufficient to prove a higher sale consideration, so the claimed cash source from the alleged higher amount remained unsubstantiated. In this context, the stated principle is that dependable evidence is required to override the consideration recorded in registered conveyances, and self-serving contrary documents do not establish the source of cash balance or bank deposits. en-us Thu, 13 Jul 2017 00:00:00 +0530 Sat, 09 Jun 2018 07:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273167 Registered sale deeds were treated as the conclusive record of consideration for agricultural land transactions, and an unregistered, plain-paper agreement unsupported by the purchaser could not displace them. Oral assertions and uncorroborated material were insufficient to prove a higher sale consideration, so the claimed cash source from the alleged higher amount remained unsubstantiated. In this context, the stated principle is that dependable evidence is required to override the consideration recorded in registered conveyances, and self-serving contrary documents do not establish the source of cash balance or bank deposits. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273167