Section 50C: Stamp Value on the Agreement Date Applies, Not the Registration Date — Chetana Resorts v. ITO (ITAT Pune, 2026)
Shops sold for Rs.5.85 lakh in 1996, registered in 2015, taxed on Rs.92.77 lakh. ITAT Pune says the 1996 agreement value counts, but the case isn’t over yet.
