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referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect

Section 12 in THE FINANCE ACT, 2021 12. Amendment of section 43CA. In Section 43CA of the Income-tax Act,- (a) in sub-section

Agreement Value i.e. Rs.12,71,500/- under section 43CA of the Income Tax Act,1961 (in short 'the Act'). Aggrieved ... facts upheld the addition made by the Assessing Officer u/s 43CA of the Act. The ld. Authorized Representative of the assessee pointed that

against the confirmation of disallowance of Rs.9,18,700/- u/s.43CA of the Income-tax Act, 1961 (hereinafter also called ... value. The assessee furnished such an information. Invoking the provisions of section 43CA of the Act in respect of one transaction where the difference

determined by the Stamp Duty Authority should not be added u/s 43CA of the Act. Though the assessee objected to the proposed addition; however ... authority, the assessee urged a preliminary ground that th provisions of section 43CA having introduced into the statute by Finance

making addition of Rs.54,88,952/- u/s 43CA of IT Act, being the difference between the sale value recorded in books and stamp ... making addition of Rs.54,88,952/- u/s 43CA of the Income Tax Act 1961 (hereinafter the 'Act') without referring the case

respectively. 5. To verify the applicability of section 43CA in respect of sale deed executed below stamp duty value. 6. To verify the applicability ... aside. 14. Point no.5 of the directions concern applicability of Section 43CA in respect of sale deed alleged to be executed below stamp duty

view of the insertion of proviso to sub sec. 1 to sec. 43CA of the Act by the Finance ... Lacs which led Ld. AO to invoke the provisions of Sec.43CA against the assessee to make impugned additions of differential amount

making addition of Rs. 5,39,711/- U/s 43CA of the Income Tax Act, 1961. The action of ld. CIT(A) is illegal, unjustified ... registration were not same. The AO proposed to make addition under section 43CA on the differential amount of consideration shown in the document

Patel Rs.1,13,43,600/- by applying the provisions of Section 43CA of the Act. According to the ld. PCIT ... incorrectly applying the provisions of law of Section 43CA of the Act while adjudicating the issue, even though relevant enquiries were indeed made