Assessee purchased a property for Rs.8.19 crores. Booking payment was made, and allotment letter was issued on 30-3-2010.  Assessing Officer made an addition of Rs. 9.04 crores under section 56(2)(x) due to a difference between set forth value and stamp duty value-Commissioner(Appeals) restricted addition to Rs. 81.19 lakhs based on DVO’s valuation report. On appeal the   assessee contended that Finance Act, 2020, increased tolerance limit from 5 per cent to 10 per cent under section 56(2)(x)(b)(B) and that amendment has retrospective effect. The Tribunal held that  provision of section 56(2)(x)(b)(B) has retrospective effect and is applicable to impugned assessment year, therefore, matter is  remanded to Assessing Officer for allowing assessee incremental differences as per section 56(2)(x)(b)(B) for alleged properties. (AY. 2018-19)