https://www.taxtmi.com/caselaws?id=792250 A curative amendment that removes hardship may apply retrospectively, so the 10% tolerance band for comparing stamp duty value with agreement value was applied and the deemed addition under section 56(2)(vii)(b) was deleted. For capital gains, indexation of an under-construction flat was to run from the date of agreement or allotment, when the capital asset right was acquired, not from later instalment payments, and the recomputation addition was deleted. The unexplained investment issue turned on incomplete factual verification of payment and purchase documents, so it was remanded for fresh examination. en-us Mon, 06 Apr 2026 00:00:00 +0530 Mon, 25 May 2026 16:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792250 A curative amendment that removes hardship may apply retrospectively, so the 10% tolerance band for comparing stamp duty value with agreement value was applied and the deemed addition under section 56(2)(vii)(b) was deleted. For capital gains, indexation of an under-construction flat was to run from the date of agreement or allotment, when the capital asset right was acquired, not from later instalment payments, and the recomputation addition was deleted. The unexplained investment issue turned on incomplete factual verification of payment and purchase documents, so it was remanded for fresh examination. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792250