Sales consideration

sales consideration as per registry is different and on which tds deducted is different which consideration is considered by a.o.
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Quick Summary
This discussion explores the discrepancy between the sales consideration recorded in the registry and the amount on which TDS (Tax Deducted at Source) is actually deducted. The consensus leans towards the TDS deducted amount being the relevant figure for the Assessing Officer's consideration. Participants are seeking legal provisions or case law to clarify whether the guideline value or the full value of consideration, whichever is higher, should be used.

The amount on which TDS is deducted should be considered
Can u share the provision or the case law related to this..?
Consideration is guideline Value or full value of consideration, whichever is higher is to be considered

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