Allowing the  appeal of the assessee the Tribunal held that ,the proviso to S. 50C was inserted by the Finance Act, 2016 with effect from 1-4-2017. Therefore, the question that has to be decided is as to whether the above amendment is prospective in nature i.e., will be applicable from assessment year 2017-18 or is retrospective in nature being curative in nature.The various decisions support the case of the assessee that where the date of the agreement fixing the amount of consideration and the date of registration regarding the transfer of the capital asset in question are not the same, the value adopted or assessed or assessable by the stamp valuation authority on the date of the agreement is to be taken for the purpose of full value of consideration. Thus, matter was remanded to the file of Assessing Officer.  ( AY.2012-13)