https://www.taxtmi.com/caselaws?id=784038 An allotment letter can qualify as an agreement for the proviso to section 56(2)(vii)(b) where it identifies the immovable property, fixes the consideration, sets out the payment schedule and is supported by part payment through non-cash mode before registration. On those facts, the document satisfied the statutory requirement of a prior agreement, allowing the stamp duty value to be taken as on the date of the allotment letter rather than the later registration date. The addition based on the higher registration-date value was therefore deleted. en-us Tue, 16 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784038 An allotment letter can qualify as an agreement for the proviso to section 56(2)(vii)(b) where it identifies the immovable property, fixes the consideration, sets out the payment schedule and is supported by part payment through non-cash mode before registration. On those facts, the document satisfied the statutory requirement of a prior agreement, allowing the stamp duty value to be taken as on the date of the allotment letter rather than the later registration date. The addition based on the higher registration-date value was therefore deleted. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784038