The assessee purchased four immovable properties.  Assessing Officer held that  value of properties declared by assessee in sale agreement was lesser than Stamp Duty Value (SDV) of said properties and  difference was added by applying the provision of section 56(2)(vii)(b) of the Act. On appeal the Tribunal held that since difference between agreement value and SDV of properties was less than 10 per cent, no addition  can be made. Tribunal held that the Amendment made in section 50C(1) by inserting third proviso by Finance Act, 2018, with effect from 1-4-2019 is curative in nature and same would apply retrospectively.(AY. 2015-16)