High Court Rules: Extra Stamp Duty Alone Doesn't Trigger Income Tax Act Section 69 Proceedings.

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....Additions u/s 69 - The payment of additional stamp duty may be on the basis of the valuation of the valuer of the stamp Act authority but same ipso facto cannot be said to be a valid ground to initiate the proceedings under Section 69 of the Act or to invoke power under Section 69 of the Act on the premise that additional consideration was paid or received. - HC....