https://www.taxtmi.com/caselaws?id=792216 A curative and beneficial enhancement of the tolerance band for comparing purchase consideration with stamp duty value was treated as applicable to Assessment Year 2018-19. On the facts, the variation of 7.44% fell within the revised 10% band, so section 56(2)(x)(b)(B) could not be invoked to tax the marginal difference. The Tribunal noted that the deeming provision should not extend to small valuation differences covered by the amended tolerance limit, and the Revenue's reliance on the general presumption against retrospectivity did not prevail over the beneficial character of the amendment. The addition was deleted. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792216 A curative and beneficial enhancement of the tolerance band for comparing purchase consideration with stamp duty value was treated as applicable to Assessment Year 2018-19. On the facts, the variation of 7.44% fell within the revised 10% band, so section 56(2)(x)(b)(B) could not be invoked to tax the marginal difference. The Tribunal noted that the deeming provision should not extend to small valuation differences covered by the amended tolerance limit, and the Revenue's reliance on the general presumption against retrospectivity did not prevail over the beneficial character of the amendment. The addition was deleted. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792216