https://www.taxtmi.com/caselaws?id=798344 Section 50C deems stamp-duty value to be the full value of consideration for capital-gains computation, subject to a DVO valuation where the taxpayer objects. The third proviso to Section 50C(1), providing a 10% safe-harbour tolerance, applies retrospectively. Therefore, where the DVO valuation exceeds the declared sale consideration by only 8.5%, the declared consideration cannot be substituted and no addition under Section 50C should arise. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798344 Section 50C deems stamp-duty value to be the full value of consideration for capital-gains computation, subject to a DVO valuation where the taxpayer objects. The third proviso to Section 50C(1), providing a 10% safe-harbour tolerance, applies retrospectively. Therefore, where the DVO valuation exceeds the declared sale consideration by only 8.5%, the declared consideration cannot be substituted and no addition under Section 50C should arise. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798344