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HomeDirect TaxRegistered Sale Value, Stamp Duty Valuation Not Conclusive Proof Of Cash Payment...

Registered Sale Value, Stamp Duty Valuation Not Conclusive Proof Of Cash Payment In Property Deal: ITAT  

Direct Tax

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By Mariya Paliwala
ITAT

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The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the registered sale consideration of a property and the stamp duty valuation, by themselves, cannot be treated as conclusive evidence of unaccounted cash payment in a real estate transaction. The bench of Narender Kumar Choudhry (Judicial Member) and Prabhash Shankar (Accountant Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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