https://www.taxtmi.com/caselaws?id=470608 Long-term capital-gain addition based on stamp-duty valuation of one co-owner's share was deleted because the same property sale had been accepted as genuine for the other co-owners holding equivalent shares. Verification of the sale agreement and registered sale deed in those assessments supported consistent treatment of materially identical interests in the same transaction. Applying a different standard to one co-owner would create unequal tax treatment; accordingly, no addition was sustained for that co-owner's share. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470608 Long-term capital-gain addition based on stamp-duty valuation of one co-owner's share was deleted because the same property sale had been accepted as genuine for the other co-owners holding equivalent shares. Verification of the sale agreement and registered sale deed in those assessments supported consistent treatment of materially identical interests in the same transaction. Applying a different standard to one co-owner would create unequal tax treatment; accordingly, no addition was sustained for that co-owner's share. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470608