Capital gain computation - stamp duty valuation - when the date ...
Capital Gain Case: AO Must Refer to DVO for Property Valuation if Agreement Date Differs from Registration Date.
August 5, 2020
Case Laws Income Tax AT
Capital gain computation - stamp duty valuation - when the date of agreement fixing the amount of consideration and the date of registration of the property being the capital asset is different, the matter should be referred to the DVO by the Ld. AO for determination of the valuation as on the date of agreement keeping in view the provision - instead AO determined the value himself - Additions deleted - AT
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