https://www.taxtmi.com/caselaws?id=801164 Section 56(2)(x) permits stamp duty value to be determined as on the agreement date where registration occurs later. This treatment applies if whole or part of the consideration was paid on or before the agreement date through an account-payee cheque, bank draft, electronic clearing system, or prescribed electronic mode. Payment evidence, bank records, source documents, and applicable circle-rate material support use of the agreement-date value. Non-receipt of information from the Sub-Registrar cannot by itself justify rejecting such evidence or adopting the stamp duty value prevailing on the registration date. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801164 Section 56(2)(x) permits stamp duty value to be determined as on the agreement date where registration occurs later. This treatment applies if whole or part of the consideration was paid on or before the agreement date through an account-payee cheque, bank draft, electronic clearing system, or prescribed electronic mode. Payment evidence, bank records, source documents, and applicable circle-rate material support use of the agreement-date value. Non-receipt of information from the Sub-Registrar cannot by itself justify rejecting such evidence or adopting the stamp duty value prevailing on the registration date. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801164