https://www.taxtmi.com/caselaws?id=786162 Where the agreement date and registration date differ, the sale consideration ascertained on the agreement date is to be treated for deeming full value of consideration when payment or part payment was received through banking or electronic channels; the assessee having received accountpayee cheques at agreement date therefore benefits from that proviso. The appointed date for stamp duty valuation is the agreement date (12.03.2012) and not the deed registration date. The assessing officer must determine the stamp duty value on the agreement date and, only if it exceeds the recorded consideration, refer the matter to the valuation officer before making any addition. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786162 Where the agreement date and registration date differ, the sale consideration ascertained on the agreement date is to be treated for deeming full value of consideration when payment or part payment was received through banking or electronic channels; the assessee having received accountpayee cheques at agreement date therefore benefits from that proviso. The appointed date for stamp duty valuation is the agreement date (12.03.2012) and not the deed registration date. The assessing officer must determine the stamp duty value on the agreement date and, only if it exceeds the recorded consideration, refer the matter to the valuation officer before making any addition. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786162