https://www.taxtmi.com/caselaws?id=791483 Section 43CA permits the stamp duty value to be tested against the agreement date where the agreement and registration dates differ, and the statutory tolerance band must be verified on the facts. On the material described, the assessee relied on allotment letters, registered sale agreements, possession and completion-related documents, and evidence that consideration was offered in later years. Because this additional material required fresh factual examination, the matter was restored to the Assessing Officer for re-adjudication after due hearing, with direction to consider the documents and extend the 10% tolerance benefit if applicable. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791483 Section 43CA permits the stamp duty value to be tested against the agreement date where the agreement and registration dates differ, and the statutory tolerance band must be verified on the facts. On the material described, the assessee relied on allotment letters, registered sale agreements, possession and completion-related documents, and evidence that consideration was offered in later years. Because this additional material required fresh factual examination, the matter was restored to the Assessing Officer for re-adjudication after due hearing, with direction to consider the documents and extend the 10% tolerance benefit if applicable. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791483