https://www.taxtmi.com/caselaws?id=780100 ITAT MUMBAI - AT deleted the addition under section 56(2)(x)(b)(B), granting the assessee the 10% tolerance between stamp duty value and consideration and dismissing Revenue's grounds on that issue. The disallowance of depreciation under section 32 was set aside for limited remand to the AO to verify whether possession was taken and the correct treatment, with the assessee to be heard. The addition under section 40A(2)(b) for alleged excess rent was likewise remitted to the AO for documentary verification and objective determination. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780100 ITAT MUMBAI - AT deleted the addition under section 56(2)(x)(b)(B), granting the assessee the 10% tolerance between stamp duty value and consideration and dismissing Revenue's grounds on that issue. The disallowance of depreciation under section 32 was set aside for limited remand to the AO to verify whether possession was taken and the correct treatment, with the assessee to be heard. The addition under section 40A(2)(b) for alleged excess rent was likewise remitted to the AO for documentary verification and objective determination. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780100