Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO...

Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There is no evidence on record to suggest that the assessee has shown sale consideration on the lesser value of prevailing Jantri rates - Additions deleted - AT .....

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