Addition u/s 43CA - difference between agreement value of the ...

Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.

August 7, 2021

Case Laws Income Tax AT

Addition u/s 43CA - difference between agreement value of the flats and market value determined by the DVO - in the light of reasoning given for insertion of the proviso and exposition by the Tribunal for retrospective application of the said proviso, have no hesitation in holding that the proviso to sub-section (1) to section 43CA and the subsequent amendment thereto relates back to the date on which the said section was made effective i.e. 01/4/2014. - AT

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Addition u/s 43CA - difference between agreement value of the ...

Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.

August 7, 2021

Case Laws Income Tax AT

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