https://www.taxtmi.com/caselaws?id=283741 The proviso to section 50C(1) allowing adoption of the stamp valuation on the date of agreement, where the agreement and registration dates differ, was treated as curative and clarificatory. It was therefore regarded as applicable to pending proceedings and relevant for computing the full value of consideration in capital gains cases. The Tribunal accepted this principle and directed verification of the facts by the Assessing Officer before recomputation, so the circle rate on the agreement date could be applied if the factual conditions are satisfied. en-us Thu, 22 Nov 2018 00:00:00 +0530 Fri, 05 Jun 2026 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283741 The proviso to section 50C(1) allowing adoption of the stamp valuation on the date of agreement, where the agreement and registration dates differ, was treated as curative and clarificatory. It was therefore regarded as applicable to pending proceedings and relevant for computing the full value of consideration in capital gains cases. The Tribunal accepted this principle and directed verification of the facts by the Assessing Officer before recomputation, so the circle rate on the agreement date could be applied if the factual conditions are satisfied. Case-Laws Income Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283741