Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be...

Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be applicable in the case and the stamp duty valuation or the fair market value of the immovable property shall be considered as on the date of booking and payment made by the assessee towards booking of the flat. - AT .....

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