The Tribunal held that if Assessing Officer has found that a registered agreement to sell, as claimed by the assessee was actually executed, then the Assessing Officer was to adopt the stamp duty valuation as on the date of agreement to sell. Matter remanded. (AY. 2013-14)
Dharmendra B. Patel v. Dy. CIT (2022)98 ITR 268 (Surat) (Trib)
S. 50C : Capital gains-Full value of consideration-Stamp valuation-Date of agreement to sell to be taken into consideration for stamp duty valuation-Matter remanded.[S.45]