https://www.taxtmi.com/caselaws?id=801169 Section 43CA's enhanced 10% tolerance band is treated as a curative measure mitigating hardship from deemed-consideration rules and applies retrospectively to assessment year 2016-17. Transfers with differences within that band do not attract additions based on stamp-duty value. For Flat A-702, the claimed 2011 allotment and banking-channel receipt require verification to determine whether agreement-date stamp value may apply. Where stamp valuation is specifically disputed as exceeding fair market value, statutory verification and, where warranted, reference to the Valuation Officer are required before deemed consideration is determined. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801169 Section 43CA's enhanced 10% tolerance band is treated as a curative measure mitigating hardship from deemed-consideration rules and applies retrospectively to assessment year 2016-17. Transfers with differences within that band do not attract additions based on stamp-duty value. For Flat A-702, the claimed 2011 allotment and banking-channel receipt require verification to determine whether agreement-date stamp value may apply. Where stamp valuation is specifically disputed as exceeding fair market value, statutory verification and, where warranted, reference to the Valuation Officer are required before deemed consideration is determined. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801169