Assessee booked under construction property. Due to increase in GST rates builder reduced agreement value from Rs. 2.63 crores to Rs. 2.55 crores. Assessing Officer held that  registration of property was done at lower cost and accordingly made addition of differential amount in hands of assessee under section 56(2)(x).  Commissioner (Appeals) upheld addition made by Assessing Officer. On appeal the Tribunal held  that  to accommodate purchasers in respect of transferring benefit of GST by including same in total value of consideration. As a result of which value that was agreed had to include GST which was payable by purchasers. Accordingly the  adjustment of GST value in total value of consideration would not fall within ambit of section 56(2)(x). Addition is deleted. (AY. 2018-19)