#section 43CA
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146 articlesIncome Tax
Income Tax
ITAT Deletes Addition on Sale of Shops & Interest on Conversion Charges
Income Tax
Income Tax
Section 43CA addition cannot stand without DVO valuation
Income Tax
Income Tax
Section 43CA Addition Deleted – ITAT Mumbai Upholds Agreement Date
Income Tax
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Section 43CA doesn’t apply when market value is more than agreed value as on date of booking
Income Tax
Income Tax
CIT(A) overreach: ITAT Mumbai quashes addition on land purchases, remands 43CA issue to AO
Income Tax
Income Tax
Transfer effective on possession, Not registration – ITAT applies Section 2(47)(v)- Section 43CA cannot override completed Transfer: ITAT Mumbai
Income Tax
Income Tax
Addition u/s. 43CA quashed as stamp duty and agreement value difference is less than allowable limit
Income Tax
Income Tax
Addition u/s. 43CA unwarranted as amendment providing tolerance band of 10% is retrospective in nature
Income Tax
Income Tax
Donations Misused for Personal Use Taxable Under Section 56(2)(x): ITAT Mumbai
Income Tax
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Section 56(2)(x) inapplicable to flat brought prior to 01.04.2017: ITAT Kolkata
Income Tax
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No Section 56(2)(x) Addition for Agreement Value Reduction Due to GST Rate Hike: ITAT Mumbai
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Income Tax
Amendment to section 43CA vide Finance Act 2020 has retrospective application: ITAT Kolkata
Income Tax
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Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
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Income Tax
