The Income Tax Appellate Tribunal (ITAT) in Mumbai has ruled in favor of a homeowner, deleting an Rs 18.95 lakh income addition. The tax department had questioned the difference between the property's agreement value and its stamp duty value. The tribunal accepted the allotment letter as a valid agreement, granting relief to the taxpayer. The case involved a property purchased for Rs 81.8 lakh, with the department adding the difference between the Rs 62.88 lakh agreement value and the Rs 81.80 lakh stamp duty value.