https://www.taxtmi.com/caselaws?id=382008 For capital gains computation under section 50C, where a registered agreement to sell had already transferred possession and part consideration was received through banking channels, the relevant stamp valuation was the one in force on the agreement date. The later sale deed and any enhanced valuation linked to that date could not override the earlier registered agreement valuation. The proviso to section 50C, addressing cases where agreement and registration dates differ and consideration is not paid in cash, supported adoption of the agreement-date stamp value. en-us Wed, 19 Jun 2019 00:00:00 +0530 Mon, 24 Jun 2019 07:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382008 For capital gains computation under section 50C, where a registered agreement to sell had already transferred possession and part consideration was received through banking channels, the relevant stamp valuation was the one in force on the agreement date. The later sale deed and any enhanced valuation linked to that date could not override the earlier registered agreement valuation. The proviso to section 50C, addressing cases where agreement and registration dates differ and consideration is not paid in cash, supported adoption of the agreement-date stamp value. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382008