https://www.taxtmi.com/caselaws?id=801880 Section 50C(2)(a) allows a valuation reference only where the taxpayer timely disputes the stamp-duty value before the Assessing Officer and statutory conditions are met; a limited remand cannot reopen a valuation issue that has become final. Section 54B applies to short-term as well as long-term capital gains, but requires reliable proof that the transferred land was used for agriculture by the taxpayer or parent throughout the prescribed two-year period. For unexplained investment and bank-credit claims, identity evidence, bank receipts, confirmations, and tax records alone do not establish source, nature, or genuineness without contemporaneous evidence showing the payment arrangement and nexus. en-us Thu, 22 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801880 Section 50C(2)(a) allows a valuation reference only where the taxpayer timely disputes the stamp-duty value before the Assessing Officer and statutory conditions are met; a limited remand cannot reopen a valuation issue that has become final. Section 54B applies to short-term as well as long-term capital gains, but requires reliable proof that the transferred land was used for agriculture by the taxpayer or parent throughout the prescribed two-year period. For unexplained investment and bank-credit claims, identity evidence, bank receipts, confirmations, and tax records alone do not establish source, nature, or genuineness without contemporaneous evidence showing the payment arrangement and nexus. Case-Laws Income Tax Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801880