#section 43CA
Log in to FollowEvery article filed under the “section 43CA” tag — analysis, news and updates.
152 articlesIncome Tax
Income Tax
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
Section 263 Invalid When PCIT Questions AO’s Pen/Order Without Proof: ITAT Lucknow
Income Tax
Income Tax
ITAT Mumbai Sends Builder’s ₹3 Cr On-Money & 43CA Dispute Back to CIT(A) for Fresh Hearing
Income Tax
Income Tax
PCIT Cannot Revise When AO Took Possible View-10% Tolerance u/s 43CA Applies Retrospectively
Income Tax
Income Tax
CIT(A) cannot dismiss appeal on account of non-prosecution
Income 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
Income Tax
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
