Taxpayer's Sale Consideration Valid u/s 56(2)(vii)(b) of Income Tax Act; Difference Within 10% Tolerance Band.

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....Addition u/s 56(2)(vii)(b) - difference between the sale consideration declared by the assessee and the stamp duty value - since the difference between the sale consideration declared by the assessee and the stamp duty value is 5.8% (approx), the consideration declared by the assessee should not be disturbed as the variation is within tolerance band of 10%. - AT....