https://www.taxtmi.com/caselaws?id=800231 Section 56(2)(x) permits use of the stamp duty value prevailing on an agreement date instead of the registration date where the dates differ, but only if consideration, or part of it, was paid on or before the agreement date through an account-payee cheque or prescribed banking channel. Application of this proviso requires verification of the Banakhat dates, their connection with the registered sale deeds, and evidence of cheque presentation, encashment, bank entries, accounting records and receipts. Agreement-date valuation applies only when the statutory payment condition is established. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800231 Section 56(2)(x) permits use of the stamp duty value prevailing on an agreement date instead of the registration date where the dates differ, but only if consideration, or part of it, was paid on or before the agreement date through an account-payee cheque or prescribed banking channel. Application of this proviso requires verification of the Banakhat dates, their connection with the registered sale deeds, and evidence of cheque presentation, encashment, bank entries, accounting records and receipts. Agreement-date valuation applies only when the statutory payment condition is established. Case-Laws Income Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800231