Stamp duty value on date of agreement is to be considered, if date of agreement fixing consideration and registration is different

ITO Vs Rajni D. Saini (ITAT Mumbai)

ITAT Mumbai held that as per the provisions of 56(2)(vii)(b) of the Income Tax Act if the date of agreement fixing the consideration and date of registration are not in same, the stamp duty value may be taken as on the date of agreement fixing

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