https://www.taxtmi.com/caselaws?id=793597 Where an immovable property transaction is backed by an earlier agreement fixing consideration and the payment is made in accordance with the statutory conditions, the stamp duty value must be tested with reference to the agreement date rather than the registration date. On that basis, the Revenue cannot ignore the prior agreement and substitute the registration-date stamp duty value for the agreed consideration. The addition under section 56(2)(x)(b)(B) was therefore not sustainable and was deleted. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793597 Where an immovable property transaction is backed by an earlier agreement fixing consideration and the payment is made in accordance with the statutory conditions, the stamp duty value must be tested with reference to the agreement date rather than the registration date. On that basis, the Revenue cannot ignore the prior agreement and substitute the registration-date stamp duty value for the agreed consideration. The addition under section 56(2)(x)(b)(B) was therefore not sustainable and was deleted. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793597