Section 56 -Stamp duty value on agreement date is to be considered and not value on registration date

Sajjanraj Mehta Vs ITO (ITAT Mumbai)

During the appellate proceedings, the appellant vide letter dated 03/04/2018 submitted that the AO has made addition ignoring the 1st and 2nd proviso to section 56(2)(vii)(b) inserted by Finance Act, 2013 w.e.f. 01.04.2014. The appellant was a

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