https://www.taxtmi.com/caselaws?id=798830 Stamp-duty valuation under Section 56(2)(x) must be determined for the property actually acquired; the value of an originally booked but distinct property at another location cannot be substituted. Where the agreement date differs from the registration date, the provisos permit use of the agreement-date stamp-duty value if consideration, wholly or partly, was paid through prescribed banking modes on or before that date. The addition therefore requires recomputation using the applicable agreement-date value after verification of qualifying payments, while the earlier booked property's value remains inapplicable. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798830 Stamp-duty valuation under Section 56(2)(x) must be determined for the property actually acquired; the value of an originally booked but distinct property at another location cannot be substituted. Where the agreement date differs from the registration date, the provisos permit use of the agreement-date stamp-duty value if consideration, wholly or partly, was paid through prescribed banking modes on or before that date. The addition therefore requires recomputation using the applicable agreement-date value after verification of qualifying payments, while the earlier booked property's value remains inapplicable. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798830