https://www.taxtmi.com/caselaws?id=796794 Section 50C applies only where land, building, or both are transferred for consideration below the stamp-duty value. A registered tenancy agreement providing only monthly rent, without evidence of any premium, pagadi, transfer of ownership rights, or other consideration corresponding to the stamp-duty valuation, does not permit that valuation to be treated as full consideration for capital-gains computation. Stamp-duty valuation adopted solely for duty purposes cannot be presumed to represent actual consideration. Consequently, section 50C was inapplicable and the long-term capital-gains addition was deleted. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796794 Section 50C applies only where land, building, or both are transferred for consideration below the stamp-duty value. A registered tenancy agreement providing only monthly rent, without evidence of any premium, pagadi, transfer of ownership rights, or other consideration corresponding to the stamp-duty valuation, does not permit that valuation to be treated as full consideration for capital-gains computation. Stamp-duty valuation adopted solely for duty purposes cannot be presumed to represent actual consideration. Consequently, section 50C was inapplicable and the long-term capital-gains addition was deleted. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796794