Bhatia Propcon Private Limited vs Deputy Commissioner Of Income Tax And ... on 14 January, 2025
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