https://www.taxtmi.com/caselaws?id=779096 ITAT held that addition under s.56(2)(x)(b) was not attracted because the parties had executed an agreement fixing the consideration in 2013 and part payment had been made in 2013 by account-payee cheques through a bank, so the AO's addition based on the stamp-duty valuation was deleted. The taxpayer's appeal was allowed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779096 ITAT held that addition under s.56(2)(x)(b) was not attracted because the parties had executed an agreement fixing the consideration in 2013 and part payment had been made in 2013 by account-payee cheques through a bank, so the AO's addition based on the stamp-duty valuation was deleted. The taxpayer's appeal was allowed. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779096