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    <title>Taxpayer&#039;s Sale Consideration Valid u/s 56(2)(vii)(b) of Income Tax Act; Difference Within 10% Tolerance Band.</title>
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    <description>Addition u/s 56(2)(vii)(b) - difference between the sale consideration declared by the assessee and the stamp duty value - since the difference between the sale consideration declared by the assessee and the stamp duty value is 5.8% (approx), the consideration declared by the assessee should not be disturbed as the variation is within tolerance band of 10%. - AT</description>
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