https://www.taxtmi.com/caselaws?id=796602 Section 56(2)(x) addition based on the difference between purchase consideration and stamp duty value requires consideration of the taxpayer's objection to the stamp duty valuation and request for reference to the District Valuation Officer. Where a Registered Valuer's report supports the stated purchase consideration, revenue authorities must address that valuation material. Finalising the assessment without considering the objection or making the requested valuation reference is unjustified. Fresh determination must be made in accordance with law after addressing the valuation dispute. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796602 Section 56(2)(x) addition based on the difference between purchase consideration and stamp duty value requires consideration of the taxpayer's objection to the stamp duty valuation and request for reference to the District Valuation Officer. Where a Registered Valuer's report supports the stated purchase consideration, revenue authorities must address that valuation material. Finalising the assessment without considering the objection or making the requested valuation reference is unjustified. Fresh determination must be made in accordance with law after addressing the valuation dispute. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796602