Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.

Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral. https://www.taxtmi.com/highlights?id=104161 Increase in stamp valuation between deposit of registration fee and registration of a sale deed did not justify an addition for property acquired for inadequate consideration where the purchaser was not responsible for the increase. The valuation differential remained within the 10% tolerance limit when measured against the stamp value prevailing before registration. The Assessing Officer also made the addition without referring the valuation to the District Valuation Officer. The addition for the stamp valuation differential was therefore deleted. en-us Fri, 25 Sep 2026 08:16:32 +0530 Fri, 25 Sep 2026 08:16:39 +0530 TaxTMI RSS Generator Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral. https://www.taxtmi.com/highlights?id=104161 Increase in stamp valuation between deposit of registration fee and registration of a sale deed did not justify an addition for property acquired for inadequate consideration where the purchaser was not responsible for the increase. The valuation differential remained within the 10% tolerance limit when measured against the stamp value prevailing before registration. The Assessing Officer also made the addition without referring the valuation to the District Valuation Officer. The addition for the stamp valuation differential was therefore deleted. Highlights Income Tax Fri, 25 Sep 2026 08:16:32 +0530 https://www.taxtmi.com/highlights?id=104161