https://www.taxtmi.com/caselaws?id=798816 Section 56(2)(x) permits the stamp duty value on the agreement date to determine the taxable difference on purchase of immovable property when the agreement and registration dates differ, provided consideration or part consideration is paid through prescribed banking channels on or before the agreement date. Where the agreement-date stamp duty value equals the stated consideration, a higher stamp duty value prevailing on the subsequent conveyance date need not be adopted. The resulting addition based on the conveyance-date value was deleted. 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=798816 Section 56(2)(x) permits the stamp duty value on the agreement date to determine the taxable difference on purchase of immovable property when the agreement and registration dates differ, provided consideration or part consideration is paid through prescribed banking channels on or before the agreement date. Where the agreement-date stamp duty value equals the stated consideration, a higher stamp duty value prevailing on the subsequent conveyance date need not be adopted. The resulting addition based on the conveyance-date value was deleted. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798816