transfer" so as to attract
the provisions of section 43CA of the Income Tax Act, 1961.
3. That, on the facts ... assessee,
however he had failed to apply the provision of section 43CA of the Act which deals
with special provision for full value of consideration
upheld the addition but changed section from 50C to 43CA. Now the
assessee has come in appeal before us assailing the order ... Capital Gain", which is not so in
present case; (ii) Section 43CA is applicable if the transferred asset is a part
of stock
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
therefore, provision of section 50C does not
apply and provision of section 43CA will apply. Section 43CA does
not existed in the year under consideration ... section
13 ITA No. 334/JP/2023
Rajkumari Gupta vs. ITO
43CA was made applicable from the assessment year 2014-15 and
since this transaction
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