Balakrishna Venkapppa Bhandary Vs DCIT (ITAT Mumbai)
Case ke facts
Assessee ne property purchase ki. Department ne allotment date pe stamp duty value check kari aur ₹26.98 lakh ka addition Section 56(2)(x) mein kiya.
Mudda (Issue)
Kya stamp duty allotment-date pe 10% se andar ho toh Section 56(2)(x) addition banti hai?
Faisla (Held)
ITAT ne addition hata di kyunki allotment date stamp value market value se 10% ke andar thi.
Practical takeaway
Property lene dene mein allotment date ki stamp value aur 10% ka margin check karo, extra addition nahi hogi.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-22.