The assessee entered into an agreement with a builder and received allotment of a flat in the financial year 2009-10, while registration was completed in the financial year 2017-18. The Assessing Officer adopted the stamp duty valuation as on the date of registration and made an addition under section 56(2)(vii)(b). The Tribunal held that, since the allotment letter had been issued and consideration was paid through banking channels, the relevant stamp duty valuation was that prevailing on the date of allotment. As there was no discrepancy in the purchase consideration declared by the assessee, the addition was deleted. (AY. 2017-18).