Arbitration Resolves Income Tax Dispute Over SRO Value vs. Actual Payment u/s 56(2)(vii)(b) Exception.

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....Addition u/s 56(2)(vii)(b) - difference amount between the SRO value and the actual consideration paid - dispute between the parties settled through arbitration - no reason to disbelieve the submissions made by the assessee - the case of the assessee is squarely covered as exception as per proviso to section 56(2)(vii)(b) - No addition.....