https://www.taxtmi.com/caselaws?id=794801 Where consideration was fixed under an earlier agreement to sell and received through banking channels before registration, section 50C required reference to the agreement date rather than the registration date. The provisos to section 50C were treated as curative and beneficial, so their benefit could not be denied merely because the agreement to sell was unregistered or predated the provisos. On that basis, the stamp duty value as on the registration date could not sustain the addition, and the assessee was entitled to deletion of the section 50C addition. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794801 Where consideration was fixed under an earlier agreement to sell and received through banking channels before registration, section 50C required reference to the agreement date rather than the registration date. The provisos to section 50C were treated as curative and beneficial, so their benefit could not be denied merely because the agreement to sell was unregistered or predated the provisos. On that basis, the stamp duty value as on the registration date could not sustain the addition, and the assessee was entitled to deletion of the section 50C addition. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794801