#section 43CA
Log in to FollowEvery article filed under the “section 43CA” tag — analysis, news and updates.
152 articlesIncome Tax
Income Tax
Donations Misused for Personal Use Taxable Under Section 56(2)(x): ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(x) inapplicable to flat brought prior to 01.04.2017: ITAT Kolkata
Income Tax
Income Tax
No Section 56(2)(x) Addition for Agreement Value Reduction Due to GST Rate Hike: ITAT Mumbai
Income Tax
Income Tax
Amendment to section 43CA vide Finance Act 2020 has retrospective application: ITAT Kolkata
Income Tax
Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax
Income Tax
Addition u/s. 43CA deleted by taking stamp duty value on date of registration of agreement
Income Tax
Income Tax
Advance collected towards External Development Charges cannot form part of P&L: ITAT Delhi
Income Tax
Income Tax
Section 50C & 43CA: Full Value of Consideration in Immovable Property Sales
Income Tax
Income Tax
Bona fide error cannot be basis of imposition of penalty u/s. 270A: ITAT Delhi
Income Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
Income Tax
Income Tax
Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution & Obliged to Dispose of Appeal on Merits
Income Tax
Income Tax
