https://www.taxtmi.com/caselaws?id=800012 Section 43CA requires stamp-duty value to be treated as the full value of consideration where it exceeds the stated sale consideration. Where the agreement date differs from the registration date, section 43CA(3) applies the stamp-duty value prevailing on the agreement date, provided that section 43CA(4) is satisfied through whole or part receipt of consideration by non-cash means on or before that date. Receipt of part consideration through RTGS before execution of the agreement, coupled with unchanged sale consideration and transaction terms until registration, supports adoption of the agreement-date stamp-duty value. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800012 Section 43CA requires stamp-duty value to be treated as the full value of consideration where it exceeds the stated sale consideration. Where the agreement date differs from the registration date, section 43CA(3) applies the stamp-duty value prevailing on the agreement date, provided that section 43CA(4) is satisfied through whole or part receipt of consideration by non-cash means on or before that date. Receipt of part consideration through RTGS before execution of the agreement, coupled with unchanged sale consideration and transaction terms until registration, supports adoption of the agreement-date stamp-duty value. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800012