https://www.taxtmi.com/highlights?id=46381 Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser en-us Thu, 09 May 2019 06:30:58 +0530 Thu, 09 May 2019 06:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46381 Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent assessee is not taxable as an unexplained investment u/s 69B in absence of material in the hand of purchaser - deeming fiction not applicable on purchaser Highlights Income Tax Thu, 09 May 2019 06:30:58 +0530 https://www.taxtmi.com/highlights?id=46381