Section 50C of the Income Tax Act, 1961 — Capital gains — Special provisions for Computation of full value of consideration— In order to compute Capital gains in basis of value determined by stamp duty authority under section 50C, AO should consider variance between two values i.e. value determined by stamp duty authority and value as per sale deed and in assessee's case, variation between sale consideration adopted by assessee and value determined by stamp valuation authority was only 1.49 percent. Value as declared by assessee should be adopted as full value of consideration and addition made on basis of valuation made by stamp valuation authority was to be deleted — Income tax Officer vs. Bajaj Udyog [2020] 180 ITD 77 (Jaipur-trib)