Section 56 in The Income Tax Act, 1961 [Entire Act]
referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect
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1 - 10 of 1947 (3.11 seconds)Section 43CA in The Income Tax Act, 1961 [Entire Act]
Section 43CA in The Income Tax Act, 1961
43CA. [ Special provision for full value of consideration for transfer of assets other than capital assets
Section 14 in The Finance Act, 2018 [Entire Act]
Section 14 in The Finance Act, 2018
14. Amendment of section 43CA.
- In section 43CA of the Income-tax Act, with effect from
Section 15 in The Finance Act, 2018 [Entire Act]
Finance Act, 2018
15. Insertion of new section.
- After section 43CA of the Income-tax Act, the following section shall be inserted and shall
Section 10 in Finance Act, 2013 [Entire Act]
Section 10 in Finance Act, 2013
10. Insertion of new section 43CA.
- After section 43 C of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2014, namely:- "43CA. Special provision for full value of consideration for transfer of assets other than
Section 24 in THE FINANCE ACT, 2021 [Entire Act]
referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect
Section 12 in THE FINANCE ACT, 2021 [Entire Act]
Section 12 in THE FINANCE ACT, 2021
12. Amendment of section 43CA.
In Section 43CA of the Income-tax Act,- (a) in sub-section
Welfare Properties Pvt. Ltd., Mumbai vs Dcit 13(3)(1), Mumbai on 29 November, 2019
appreciate that sub- section 1 of section 43CA is in parameteria with
sec. 50(C)(1) of the Act except that sec.43CA(1) applies ... applies with full force to sec.43CA of the Act which is the fact
in the instant case.
1.iii. The Ld. CIT(A) further
Indexone Tradecone Pvt. Ltd., Jaipur vs Deputy Commissioner Of Income Tax, ... on 16 July, 2018
addition
of Rs. 20,38,324/- while invoking the provisions of section 43CA of the Act.
2. Briefly stated, the facts of the case ... time of booking and as such
the provision of section 43CA are not applicable on it. The Assessing Officer,
on perusal of the registered documents
Shree Laxmi Estate P. Ltd, Mumbai vs Ito Wd 15(3)(3), Mumbai on 5 July, 2019
action of
the ld CITA in confirming the addition made u/s 43CA ... otherwise.
5.4. The ld AO applied the provisions of section 43CA of the Act in all the
14 properties registered inspite of the fact that