https://www.taxtmi.com/caselaws?id=469542 A curative enhancement of the tolerance band between declared consideration and stamp duty value was treated as retrospective, so a difference of 8.5% fell within the permissible range and did not trigger anti-avoidance adjustment. The Tribunal applied this approach to section 56(2)(vii)(b) as well as the related stamp duty valuation rule, holding that small bona fide variations within the tolerated band should not result in addition. On that basis, the assessment addition based on the property valuation difference was deleted and the matter was decided in favour of the assessee. en-us Thu, 31 Jul 2025 00:00:00 +0530 Mon, 22 Jun 2026 12:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469542 A curative enhancement of the tolerance band between declared consideration and stamp duty value was treated as retrospective, so a difference of 8.5% fell within the permissible range and did not trigger anti-avoidance adjustment. The Tribunal applied this approach to section 56(2)(vii)(b) as well as the related stamp duty valuation rule, holding that small bona fide variations within the tolerated band should not result in addition. On that basis, the assessment addition based on the property valuation difference was deleted and the matter was decided in favour of the assessee. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469542