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Section 22 in Finance Act, 2020 22. Amendment of section 43CA. - In section 43CA of the Income-tax Act, in sub-section

valuation should have been considered for taxation as per provisions of section 43CA of the Act. That this fact was overlooked and assessment was erroneously ... Stamp duty Authority rates. Also as per section 43CA , the assesses had received advance payments by account payee cheque from all such buyers

making addition of Rs. 13,60,059/- u/s 43CA of the Income Tax Act, 1961. The action of ld. CIT (A) is illegal, unjustified ... registration is not same. The AO proposed to make addition under section 43CA on the differential amount of consideration shown in the document

have been compared with the agreement price as per provision of Sec. 43CA of the I.T.Act, 1961. 2 ITA No.1694/Mum/2019 ... upon the assessee to explain as to why, the provisions of section 43CA of the I.T.Act, 1961 should not be invoked to bring

facts and circumstances, the examination of issue w.r.t Sec. 43CA and consequential addition of Rs.9,08,59,835/- is beyond the scope ... sustaining addition of Rs.9,08,59,835/- u/s.43CA of the I.T. Act. 2.1 That the provisions of Sec.43CA

confirming the action of ld. AO in making addition u/s 43CA of Rs. 7,84,600/-. The action of ld. CIT(A) is illegal ... Valuation Officer ("DVO") in terms of the provisions of Section 43CA , r.w. Section

additions made by the Learned AO under the provisions of section 43CA without considering 1.1 the fact that the Ready Reckoner rates are for ready ... which was prior to introduction of the provisions of section 43CA of the Act, and therefore, the date of registration should not have been considered

Valuation as on the date of Registration of the properties under section 43CA instead of Stamp Duty ITA No.109/Ran/2018 M/s. Panchwati ... Valuation as on the date of agreement as provided under section 43CA(3) r.w.s. 43CA(4) of the Act has been challenged before

Court with the following prayer: " a) For a declaration that Section 43CA of the Income Tax Act, 1961 inserted vide Finance ... declaration that the effect of application of Section 43CA of the Act and Section 56(2)(vii)(b) of the Income Tax Act, 1961 substituted

should not be added to the total income in terms of section 43CA of the Act. We note that the assessee neither attended nor filed ... Party Stamp Duty Sale Value Difference to be Value added u/s. 43CA Amogh Pandurang Dhumal 3920000 3874500 45500 Amol Sahebrao Gogawale