The appeals of the assessees are allowed in above terms
Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13
Section 50C, the value adopted by the Stamp Valuation Authority was deemed to be the full value of the consideration received as a result of the transfer and thus, the difference of Rs. 62,48,400/- (Rs. 1,16,65,000/- less Rs. 54,16,600/-) was to be brought to tax. Half share of the Assessee as co-owner