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Radha Kishan Kungwani, Ajmer vs Income Tax Officer, Ward-1-2, Ajmer on 19 August, 2020

b) Radha Kishan Kungwani vs. ITO Ward - 1(2) ITA No. 1106/JP/2018 dtd. 19/08/2020, [185 ITD 433 (Jaipur - Trib.)] Where assessee entered into agreement for purchase of flat and had made certain payment at time of booking of flat, stamp duty valuation or fair market value of immovable property was to be considered as on date of payment made by assessee towards booking of flat
Income Tax Appellate Tribunal - Jaipur Cites 10 - Cited by 8 - Full Document

Sanjay Dattatraya Dapodikar,, Pune vs Income-Tax Officer, Ward - 6(2),, Pune on 30 April, 2019

c) Sanjay Dattatraya Dapodikar v/s ITO Ward - 6(2), Pune ITA No. 1747/PN/2018 dtd. 30/04/2019(Pune) (Trib) Where date of agreement for fixing amount of consideration for purchase of a plot of land and date of registration of sale deed were different but assessee, prior to date of agreement, had paid a part of consideration by cheque, provisos to section 56(2)(vii)(b) being fulfilled, stamp value as on date of agreement should be applied for purpose of said section
Income Tax Appellate Tribunal - Pune Cites 2 - Cited by 5 - Full Document
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