Addition invoking the provisions of section 43CA - agreement to ...

Debate on Retrospective Application of Section 43CA, Income Tax Act, for Pre-existing Sale Agreements and Non-cash Consideration.

September 21, 2018

Case Laws Income Tax AT

Addition invoking the provisions of section 43CA - agreement to sell entered into much prior to the date when provision came into effect - there is no way the assessee would have foreseen these provisions at the time of entering into the agreement to sell that it has to receive the consideration only by any mode other than cash.

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Addition invoking the provisions of section 43CA - agreement to ...

Debate on Retrospective Application of Section 43CA, Income Tax Act, for Pre-existing Sale Agreements and Non-cash Consideration.

September 21, 2018

Case Laws Income Tax AT

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