https://www.taxtmi.com/caselaws?id=788365 Where agreement (MOU) and registration dates differ, the stamp duty value assessed as on the agreement date must be adopted as full value of consideration for computing capital gains under section 50C; the beneficial proviso permitting use of the agreement-date valuation mitigates hardship from delayed registration and applies as construed. Separately, the date of transfer for reckoning the investment period under section 54 is the registered transfer deed relied upon for offering the gain, and investments made within the stipulated period from that registration qualify for the deduction; assessing officer directed to recompute accordingly. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788365 Where agreement (MOU) and registration dates differ, the stamp duty value assessed as on the agreement date must be adopted as full value of consideration for computing capital gains under section 50C; the beneficial proviso permitting use of the agreement-date valuation mitigates hardship from delayed registration and applies as construed. Separately, the date of transfer for reckoning the investment period under section 54 is the registered transfer deed relied upon for offering the gain, and investments made within the stipulated period from that registration qualify for the deduction; assessing officer directed to recompute accordingly. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788365