https://www.taxtmi.com/caselaws?id=416096 Where an agreement for sale precedes registration and substantial consideration is received through banking channels before transfer, the proviso to section 50C(1) allows stamp duty valuation to be taken as on the agreement date rather than the registration date, relieving the taxpayer from substitution by a higher later valuation. For the pre-amendment period, multiple adjacent or integrated residential blocks used together as one residence can qualify as "a residential house" for section 54F relief, so exemption may extend to such unified residential arrangements. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416096 Where an agreement for sale precedes registration and substantial consideration is received through banking channels before transfer, the proviso to section 50C(1) allows stamp duty valuation to be taken as on the agreement date rather than the registration date, relieving the taxpayer from substitution by a higher later valuation. For the pre-amendment period, multiple adjacent or integrated residential blocks used together as one residence can qualify as "a residential house" for section 54F relief, so exemption may extend to such unified residential arrangements. Case-Laws Income Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416096