Case Law Details
Case Name : Shilpa Gautam Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 409/MUM/2023
Date of Judgement/Order : 30/05/2023
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Mumbai
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Shilpa Gautam Vs ITO (ITAT Mumbai)
ITAT Mumbai held that as conditions in second proviso to section 56(2)(vii)(b) satisfied, stamp duty as on the date of agreement would be compared with agreement value. Accordingly, since the stamp duty value is less than the agreement value, addition unsustainable.
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