https://www.taxtmi.com/caselaws?id=795829 Section 56(2)(x) permits adoption of the stamp duty value on the date an agreement fixes consideration, where full or part consideration is paid through prescribed banking modes on or before that date. An allotment letter may constitute such an agreement for sale. Where property was allotted at the agreed consideration and instalments were paid through banking channels before registration, the subsequent registration date does not determine the applicable stamp duty value. The analysis states that the stamp duty value on the allotment date, rather than the registration date, must be adopted. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795829 Section 56(2)(x) permits adoption of the stamp duty value on the date an agreement fixes consideration, where full or part consideration is paid through prescribed banking modes on or before that date. An allotment letter may constitute such an agreement for sale. Where property was allotted at the agreed consideration and instalments were paid through banking channels before registration, the subsequent registration date does not determine the applicable stamp duty value. The analysis states that the stamp duty value on the allotment date, rather than the registration date, must be adopted. Case-Laws Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795829