Value of Land Value of Land
Rs. 14,61,623 (Sec 43CA): (Sec 43CA):
Gross Profit ... Brokerage: - AO invoked - AO confirmed
Additions (AO's Claimed Section 43CA : the same Section
Observations) without Stamp Duty 43CA addition as
sufficient Value exceeded
Value of Land Value of Land
Rs. 14,61,623 (Sec 43CA): (Sec 43CA):
Gross Profit ... Brokerage: - AO invoked - AO confirmed
Additions (AO's Claimed Section 43CA : the same Section
Observations) without Stamp Duty 43CA addition as
sufficient Value exceeded
Value of Land Value of Land
Rs. 14,61,623 (Sec 43CA): (Sec 43CA):
Gross Profit ... Brokerage: - AO invoked - AO confirmed
Additions (AO's Claimed Section 43CA : the same Section
Observations) without Stamp Duty 43CA addition as
sufficient Value exceeded
common
areas is not to be considered for the purposes of S.43CA r.w.s.50C of the
Act.
4. The Id. PCIT ... commercial and
residential properties in the context of the provisions of section 43CA
of the Act. The provisions of section 43CA of the Act required
made by Ld. AO u/s. 43CA of the Act.
2. Both the lower authorities have erred in law and on facts in considering ... amount at
Rs.7,45,25,055/- while making disallowance u/s. 43CA without considering the
amount of Rs.3,09,19,083/- which
made by Ld. AO u/s. 43CA of the Act.
2. Both the lower authorities have erred in law and on facts in considering ... amount at
Rs.7,45,25,055/- while making disallowance u/s. 43CA without considering the
amount of Rs.3,09,19,083/- which
Assessee regarding
erroneous addition of Rs 23,01,432/- u/s 43CA instead of
deleting the same based on concrete documentary evidence
placed on record ... facts in upholding the
addition of Rs 1,92,206/- u/s 43CA despite the same being
within the tolerance limit of 10% as prescribed
Assessee regarding
erroneous addition of Rs 23,01,432/- u/s 43CA instead of
deleting the same based on concrete documentary evidence
placed on record ... facts in upholding the
addition of Rs 1,92,206/- u/s 43CA despite the same being
within the tolerance limit of 10% as prescribed
Assessee regarding
erroneous addition of Rs 23,01,432/- u/s 43CA instead of
deleting the same based on concrete documentary evidence
placed on record ... facts in upholding the
addition of Rs 1,92,206/- u/s 43CA despite the same being
within the tolerance limit of 10% as prescribed
Assessee regarding
erroneous addition of Rs 23,01,432/- u/s 43CA instead of
deleting the same based on concrete documentary evidence
placed on record ... facts in upholding the
addition of Rs 1,92,206/- u/s 43CA despite the same being
within the tolerance limit of 10% as prescribed
