Both assessees, as co-owners, jointly purchased a residential flat. The registration of the said flat was completed on 01.09.2017. The declared value of the property was Rs.2,71,11,500/-, whereas the stamp duty valuation, as determined by the stamp duty authorities, stood at Rs.2,88,91,540/-. Consequently, the difference amounted to Rs.17,80,040/-. The assessee is entitled to the benefit of the tolerance limit of 6.56%. Specifically, the question is whether this tolerance limit applies to both assesses.  (AY. 2018 -19) ( ITA No 84/M/2025 dated 21/03/2025.)