https://www.taxtmi.com/caselaws?id=798836 For Section 56(2)(vii)(b), where an allotment letter identifies the specific flat, area, consideration and material purchase terms, and part consideration is paid through banking channels on allotment, stamp duty value is determined as on the allotment date. A later registered sale agreement resulting from project-completion delay does not displace that valuation date. The proviso applies when the allotment fixes consideration and the required payment condition is met, preventing an addition based on the stamp duty value at registration. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798836 For Section 56(2)(vii)(b), where an allotment letter identifies the specific flat, area, consideration and material purchase terms, and part consideration is paid through banking channels on allotment, stamp duty value is determined as on the allotment date. A later registered sale agreement resulting from project-completion delay does not displace that valuation date. The proviso applies when the allotment fixes consideration and the required payment condition is met, preventing an addition based on the stamp duty value at registration. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798836