https://www.taxtmi.com/caselaws?id=470269 Section 56(2)(vii)(b) permits stamp duty value to be determined as on the agreement date, rather than the registration date, where an agreement fixes consideration before registration and the stipulated payment condition is met. Where the sale agreement fixed the consideration, the sale deed recorded that agreement, and full consideration had already been paid without dispute, valuation must follow the agreement-date consideration. A registration-date stamp duty value cannot create a differential addition on those facts, and the proposed addition was deleted. en-us Tue, 18 Mar 2025 00:00:00 +0530 Tue, 21 Jul 2026 19:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470269 Section 56(2)(vii)(b) permits stamp duty value to be determined as on the agreement date, rather than the registration date, where an agreement fixes consideration before registration and the stipulated payment condition is met. Where the sale agreement fixed the consideration, the sale deed recorded that agreement, and full consideration had already been paid without dispute, valuation must follow the agreement-date consideration. A registration-date stamp duty value cannot create a differential addition on those facts, and the proposed addition was deleted. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470269