https://www.taxtmi.com/caselaws?id=798203 For property acquired under an earlier agreement, Section 56(2)(vii) requires the stamp-duty value on the agreement date where consideration, wholly or partly, was paid by non-cash mode on or before that date. Substitution of the higher registration-date stamp-duty value is therefore impermissible, and the resulting addition is deleted. Cash registration charges are not unexplained investment where presumptive business income accepted under Section 44AD demonstrates sufficient available cash to meet those charges; the related addition is also deleted. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798203 For property acquired under an earlier agreement, Section 56(2)(vii) requires the stamp-duty value on the agreement date where consideration, wholly or partly, was paid by non-cash mode on or before that date. Substitution of the higher registration-date stamp-duty value is therefore impermissible, and the resulting addition is deleted. Cash registration charges are not unexplained investment where presumptive business income accepted under Section 44AD demonstrates sufficient available cash to meet those charges; the related addition is also deleted. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798203