https://www.taxtmi.com/caselaws?id=469913 For section 56(2)(vii)(b), an allotment letter fixing the purchase consideration can be treated as the agreement date where advance consideration was paid through banking channels before registration. On those facts, the proviso applies when the agreement date and registration date differ and part of the consideration is paid otherwise than in cash on or before the agreement date. The stamp duty value on the later registration date could not be used to make the addition, and the analysis concludes that the Revenue's challenge failed. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 00:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469913 For section 56(2)(vii)(b), an allotment letter fixing the purchase consideration can be treated as the agreement date where advance consideration was paid through banking channels before registration. On those facts, the proviso applies when the agreement date and registration date differ and part of the consideration is paid otherwise than in cash on or before the agreement date. The stamp duty value on the later registration date could not be used to make the addition, and the analysis concludes that the Revenue's challenge failed. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469913