Sec. 56(2)(vii)(b)(ii) to be harmoniously construed with Sec. 50C amp; 56(2)(x) to allow benefit of safe harbour limit

INCOME TAX : Assessee purchased four immovable properties - Assessing Officer noticed that declared sale consideration shown by assessee was lesser than stamp duty value determined by stamp duty authority and therefore, such difference in value was to be added to income of assessee under section 56(2)(vii)(b) - Whether since difference between agreement value and stamp duty value was less than 10 per cent

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