https://www.taxtmi.com/highlights?id=70959 Addition u/s 69B - differential amount between value as per registered purchase deed vis-a-vis guideline value determined by Stamp Valuation Authority - Merely because the seller was not present in person before the AO, the assessee cannot be alleged to have made any unexplained investment which could entitle the AO to make addition u/s. 69B of the Act - AT en-us Tue, 18 Jul 2023 08:12:43 +0530 Tue, 18 Jul 2023 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70959 Addition u/s 69B - differential amount between value as per registered purchase deed vis-a-vis guideline value determined by Stamp Valuation Authority - Merely because the seller was not present in person before the AO, the assessee cannot be alleged to have made any unexplained investment which could entitle the AO to make addition u/s. 69B of the Act - AT Highlights Income Tax Tue, 18 Jul 2023 08:12:43 +0530 https://www.taxtmi.com/highlights?id=70959