Section 50C Limits: Stamp Duty Valuation Applies Only to Sellers, Not Purchasers, u/s 69A Interpretation.

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....Addition u/s 50C r/w section 69A - legal fiction u/s 50C cannot be extended any further so as to take within its ambit the case of a purchaser where it is alleged that the purchaser had paid a price less than the value as adopted for the stamp duty purposes.....