https://www.taxtmi.com/caselaws?id=799695 Taxability of a stamp-value differential on purchase of immovable property under Section 56(2)(x) depended on an increase in valuation between payment of registration charges and execution of the registered sale deed. Additional registration charges were paid following that increase. Before the revised valuation, the difference between the purchase consideration and stamp-duty value fell within the 10% tolerance limit. The addition, made without a valuation-officer reference, was treated as unsustainable and directed to be deleted. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799695 Taxability of a stamp-value differential on purchase of immovable property under Section 56(2)(x) depended on an increase in valuation between payment of registration charges and execution of the registered sale deed. Additional registration charges were paid following that increase. Before the revised valuation, the difference between the purchase consideration and stamp-duty value fell within the 10% tolerance limit. The addition, made without a valuation-officer reference, was treated as unsustainable and directed to be deleted. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799695