https://www.taxtmi.com/caselaws?id=798490 The beneficial proviso to section 50C(1) permits use of the stamp valuation applicable when sale consideration was fixed and acted upon, rather than the valuation prevailing at registration, where guideline value later increased. A continuous evidentiary chain comprising statutory rehabilitation, contemporaneous transferor and transferee resolutions, banking-channel advance payments, and sale deeds reflecting identical consideration can establish prior fixation of consideration. A formal bilateral agreement is not indispensable where the parties' conduct conclusively proves that fixation. The differential long-term capital gains addition based on the later stamp valuation was deleted. en-us Wed, 02 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798490 The beneficial proviso to section 50C(1) permits use of the stamp valuation applicable when sale consideration was fixed and acted upon, rather than the valuation prevailing at registration, where guideline value later increased. A continuous evidentiary chain comprising statutory rehabilitation, contemporaneous transferor and transferee resolutions, banking-channel advance payments, and sale deeds reflecting identical consideration can establish prior fixation of consideration. A formal bilateral agreement is not indispensable where the parties' conduct conclusively proves that fixation. The differential long-term capital gains addition based on the later stamp valuation was deleted. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798490