No Addition Warranted in Sale Value Discrepancy Case Under 10% Threshold, Specifically 4.35% Difference Found.

Addition u/s u/s 43CA - Difference in the sale value and stamp duty value - in the present case in hand as noted difference between the declared sale value and the value decided by the DVO is less than 10% [i.e, 4.35%], no addition is warranted. - AT .....

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