Stamp Duty valuation. Such transaction attract
the deeing provisions of section 50C / 43CA of the I.T. Act, 1961...."
3. Analysis of information collected ... have always been open
for the AO to have resorted to Section 43CA of the Act in cases where
an asset, other than a capital
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
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
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This
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
Devi
Sagar, Krishi Farm, Vinayika, Jodhpur. (Driver of Scorpio No. RJ
43CA 0007)
2. Chatur Singh S/o Shri Sultan Singh, Resident of Village Palina ... Tehsil Phalodi District Jodhpur. (Owner of Scorpio No. Rj 43CA
0007)
3. The Oriental Insurance Company, Residency Road Jodhpur.
(Insurere of Scorpio No. RJ 43CA
Tata Communications Transformation ... vs Assistant Commissioner Of Income Tax ... on 29 March, 2022
Author: K
Desai Residency Private Ltd. ... vs Income Tax Officer Ward 8(2)(1) on 29 March
Shri Sati Builders And Developers Pvt ... vs Assistant Commissioner Of Income Tax ... on 29 March
