https://www.taxtmi.com/article/detailed?id=9509 Deeming provisions that treat stamp or registration authority valuations as consideration are statutory presumptions and prima facie indicators only; tax additions should not be made solely on such valuations without independent factual evidence of undisclosed or extra consideration, because guideline values serve limited administrative purposes for stamp duty and may not reflect the real income relevant for constitutional taxation and are rebuttable in judicial review. en-us Thu, 15 Oct 2020 12:18:27 +0530 Thu, 15 Oct 2020 12:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9509 Deeming provisions that treat stamp or registration authority valuations as consideration are statutory presumptions and prima facie indicators only; tax additions should not be made solely on such valuations without independent factual evidence of undisclosed or extra consideration, because guideline values serve limited administrative purposes for stamp duty and may not reflect the real income relevant for constitutional taxation and are rebuttable in judicial review. Articles Income Tax Thu, 15 Oct 2020 12:18:27 +0530 https://www.taxtmi.com/article/detailed?id=9509