Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]

Stamp Duty Value - Agreement - Registration - ITAT - Taxscan

The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench held that as per the provisions of Section 56(2)(vii)(b) of the Income Tax Act, 1961 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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