https://www.taxtmi.com/highlights?id=67120 Addition u/s 56(2)(vii)(b) - AO referred the valuation of property to Valuation Cell and DVO - difference between the DVO value and consideration paid for purchase of property should be assessed as income of the purchasers in terms of s 56(2)(vii)(b) - AO after considering relevant facts has rightly made addition towards differential consideration u/s 56(2)(vii)(b) - AT en-us Thu, 15 Dec 2022 12:57:08 +0530 Thu, 15 Dec 2022 12:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67120 Addition u/s 56(2)(vii)(b) - AO referred the valuation of property to Valuation Cell and DVO - difference between the DVO value and consideration paid for purchase of property should be assessed as income of the purchasers in terms of s 56(2)(vii)(b) - AO after considering relevant facts has rightly made addition towards differential consideration u/s 56(2)(vii)(b) - AT Highlights Income Tax Thu, 15 Dec 2022 12:57:08 +0530 https://www.taxtmi.com/highlights?id=67120