Case Law Details
Case Name : Partha Pratim Chakrabarty Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 1520/KOL/2024
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2020-2021
Courts :
All ITAT ITAT Kolkata
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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.
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