https://www.taxtmi.com/caselaws?id=793802 Where the difference between sale consideration and stamp duty value is within the permissible tolerance range, no addition is justified under section 56(2)(vii)(b), and the Tribunal deleted the addition for the assessee. A deduction under section 80C cannot be allowed if it was not claimed in the return of income, because section 80A(5) statutorily bars such allowance; the disallowance was therefore upheld. en-us Thu, 18 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793802 Where the difference between sale consideration and stamp duty value is within the permissible tolerance range, no addition is justified under section 56(2)(vii)(b), and the Tribunal deleted the addition for the assessee. A deduction under section 80C cannot be allowed if it was not claimed in the return of income, because section 80A(5) statutorily bars such allowance; the disallowance was therefore upheld. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793802