Smt. Shashi Jain Vs PCIT (ITAT Kolkata)
Case ke facts
Property agreement 2008 ka tha. 263 revision iss base par kiya gaya ki stamp duty value aur agreement value me difference tha.
Mudda (Issue)
Kya purane property agreement par amended Section 56 (property valuation difference) lagu hota hai?
Faisla (Held)
Tribunal ne revision radd ki. Bola agreement amendment ke pehle ka hai isliye Section 56 apply nahi hota.
Practical takeaway
Agar aapka property agreement purana hai toh us par nayi amendment wale section nahi lagenge. Agreement ki date clear dikhana zaroori hai.
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: 2026-10-11.