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    <title>2025 (3) TMI 2160 - ITAT RAJKOT</title>
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    <description>Consistent tax treatment of co-owners is required where the Revenue accepts the same property sale as genuine for other equal-share co-owners after verifying the sale agreement and registered deed. Applying stamp-duty valuation differently to one co-owner on materially identical facts creates unequal treatment. The note states that the long-term capital-gain addition based on the assessee&#039;s one-third share was deleted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=470608</link>
      <description>Consistent tax treatment of co-owners is required where the Revenue accepts the same property sale as genuine for other equal-share co-owners after verifying the sale agreement and registered deed. Applying stamp-duty valuation differently to one co-owner on materially identical facts creates unequal treatment. The note states that the long-term capital-gain addition based on the assessee&#039;s one-third share was deleted.</description>
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