Held that valuation as on the date of allotment of the transaction value recorded in the registration document has to be considered. Matter remanded. (AY. 2018-19)
Sulochana Saijani Moodi v.ITO (2023) 225 TTJ 861/ 152 taxmann.com 56 (Mum)(Trib)
S. 56 : Income from other sources-Stamp duty valuation-Date of agreement-Valuation as on the date of allotment of the transaction value recorded in the registration document has to be considered-Matter remanded. [S.56(2)(x)]