No addition due to diff. in stamp duty value if there was no mala fide intention to register property after one year: ITAT

INCOME TAX : Where assessee purchased a property and made part payment of sale consideration by cheque on very next day of execution of purchase agreement and registry was done after a year, since such part payment made by cheque on very next day of execution of agreement was towards fulfilment of terms of purchase contract itself and there was no mala fide or false claim on part of assessee,

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