Stamp duty value on date of agreement to be considered when date of agreement and registration is different

Partha Pratim Chakrabarty Vs ITO (ITAT Kolkata)

ITAT Kolkata held that when date of agreement and date of registration are not same, then, stamp duty value on the date of agreement should be considered. Accordingly, since difference is less than 10%, hence addition u/s. 56(2)(vii) unjustified.

Facts- The case of

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