respectively ;
(5) To verify the applicability of Section 43CA
in respect of sale deed executed below stamp duty value;
and
(6) To verify the applicability ... respect of shares issued ;
(6) To verify the applicability of 43CA in respect of
sale deed executed below stamp duty value;
(7) To verify
respectively ;
(5) To verify the applicability of Section 43CA
in respect of sale deed executed below stamp duty value;
and
(6) To verify the applicability ... respect of shares issued ;
(6) To verify the applicability of 43CA in respect of
sale deed executed below stamp duty value;
(7) To verify
whether the learned ITAT has failed to
examine the provision of Section 43CA of the
Income Tax Act, 1961 which are applicable to
the case ... deeming section the proceeds received by
the assessee are taxable u/s 43CA ?
(iii) Whether the learned ITAT had erroneously held
that there
stamp duty value as full value of
consideration received as per Section 43CA R/w Section 50C
of the Act and added back the duties
value, in
contravention of the provisions of Section 50C read with Section 43CA of
the Act. The information value concerning the aforesaid property was
pegged
properties being more than there sale value,
attracting the provisions of Section 43CA of the IT Act?
2. Whether on facts and in the circumstances ... ITAT was justified in law in vitiating the provisions of Section
43CA and 50C of the IT Act, 1961, thus ignored the law laid down
Chief Commissioner, Income Tax (PCIT) in
respect of transactions covered under Section 43CA of
the Income Tax Act, 1961 (for short, the Act) by holding ... does not exceed 10%, ignoring the fact that the
amendment of Section 43CA of the Act had increased
safe harbour limit
