https://www.taxtmi.com/caselaws?id=798746 For property purchases where the agreement date and registration date differ, stamp-duty valuation may be determined as of the agreement date if consideration, wholly or partly, was paid through prescribed banking modes on or before that date. Where the agreement pre-dated the introduction of section 56(2)(x), the sale deed recorded the agreed consideration and payments, and the payment condition was met, the registration-date guideline value could not replace the agreed consideration. The agreement-date value governed, and the addition based on the guideline value at registration was deleted. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798746 For property purchases where the agreement date and registration date differ, stamp-duty valuation may be determined as of the agreement date if consideration, wholly or partly, was paid through prescribed banking modes on or before that date. Where the agreement pre-dated the introduction of section 56(2)(x), the sale deed recorded the agreed consideration and payments, and the payment condition was met, the registration-date guideline value could not replace the agreed consideration. The agreement-date value governed, and the addition based on the guideline value at registration was deleted. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798746