ITAT Deletes Section 56(2)(x) Addition Based on Earlier Property Agreement Value:
Mumbai ITAT held stamp duty value on agreement date applies where consideration was paid before registration.
Earlier MOU Value Prevails Over Registration Date Stamp Duty Valuation
Meetu Kumari
Jul 21, 2026Premium
ITAT Deletes Section 56(2)(x) Addition Based on Earlier Property Agreement Value
Mumbai ITAT held stamp duty value on agreement date applies where consideration was paid before registration.
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Meetu Kumari
Content Manager
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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