Assessee purchased two agricultural lands. Assessing Officer held that  there was difference in value of said lands as per sale deeds and their valuation as per stamp duty and he treated said differential amount as income of assessee under section 56(2)(vii). CIT(A) up held the order of the AO. On appeal the Tribunal held that    differential amounts so arrived at was within statutory tolerance margin of 10 per cent as per section 56(2)(vii)(b) of the Act, addition is deleted.   (AY. 2014-15)