https://www.taxtmi.com/caselaws?id=789335 For section 50C purposes, where the agreement to sell was executed before registration and the entire sale consideration had already been received through banking channels on that agreement date, the stamp duty valuation was taken as on the agreement date rather than the later registration date. The amendment to section 50C was treated as curative, and the later stamp valuation was not adopted for capital gains computation. The addition made by applying the registration-date valuation was deleted. en-us Mon, 23 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789335 For section 50C purposes, where the agreement to sell was executed before registration and the entire sale consideration had already been received through banking channels on that agreement date, the stamp duty valuation was taken as on the agreement date rather than the later registration date. The amendment to section 50C was treated as curative, and the later stamp valuation was not adopted for capital gains computation. The addition made by applying the registration-date valuation was deleted. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789335