S M Enclave Pvt. Ltd. Vs ITO (ITAT Kolkata)
Case ke facts
Company ne property bechi. Department ne DVO ki valuation par based addition kiya jabki difference sirf 8.5% tha. Circle rate se zyada nahi tha.
Mudda (Issue)
Kya 10% tak ka difference Section 50C mein allow hoga peechhe se bhi?
Faisla (Held)
ITAT ne decide kiya ki 10% ka tolerance limit peechhe se bhi apply hoga, sirf recent transactions par nahi. Isliye addition galat tha, hata diya gaya.
Practical takeaway
Property bechte waqt agar declared value aur DVO value mein 10% tak ka difference hai, to addition nahi banega - purane saalon ke liye bhi.
Original report: TaxGuru
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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: 2026-09-08.