https://www.taxtmi.com/caselaws?id=776485 The ITAT Hyderabad upheld the addition under section 69A concerning the discrepancy between the sale consideration in the agreement to sell and the registered sale deed. The tribunal found no evidence that the documents were fabricated or that the higher consideration in the agreement was incorrect. Although registered documents generally hold primacy, this principle is not absolute and can be overridden by reliable evidence. Since unrebutted evidence showed the actual consideration exceeded the registered sale deed value, the addition by the AO was justified. The assessee's appeal was dismissed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776485 The ITAT Hyderabad upheld the addition under section 69A concerning the discrepancy between the sale consideration in the agreement to sell and the registered sale deed. The tribunal found no evidence that the documents were fabricated or that the higher consideration in the agreement was incorrect. Although registered documents generally hold primacy, this principle is not absolute and can be overridden by reliable evidence. Since unrebutted evidence showed the actual consideration exceeded the registered sale deed value, the addition by the AO was justified. The assessee's appeal was dismissed. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776485