https://www.taxtmi.com/highlights?id=60197 Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There is no evidence on record to suggest that the assessee has shown sale consideration on the lesser value of prevailing Jantri rates - Additions deleted - AT en-us Thu, 21 Oct 2021 17:26:28 +0530 Thu, 21 Oct 2021 17:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60197 Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There is no evidence on record to suggest that the assessee has shown sale consideration on the lesser value of prevailing Jantri rates - Additions deleted - AT Highlights Income Tax Thu, 21 Oct 2021 17:26:28 +0530 https://www.taxtmi.com/highlights?id=60197