addition
of Rs. 20,38,324/- while invoking the provisions of section 43CA of the Act.
2. Briefly stated, the facts of the case ... time of booking and as such
the provision of section 43CA are not applicable on it. The Assessing Officer,
on perusal of the registered documents
office sold as per sale deed by Sub-Registrar DVO 43CA
(1) (2) (3) (4) (5)=(4)-(2)
Office ... value adopted by the sub-registrar and therefore, in
terms of section 43CA(2) r.w.s. 50C(3), the Land area and value
adopted
made
by the Learned Assessing Officer u/s 43CA of the Income Tax Act,
1961 by considering the value for the purpose of stamp duty ... Learned
CIT(A) has erred in applying the provisions of section 43CA(1) of the
Income Tax Act, 1961 ignoring the proviso to section 43CA
made
by the Learned Assessing Officer u/s 43CA of the Income Tax Act,
1961 by considering the value for the purpose of stamp duty ... Learned
CIT(A) has erred in applying the provisions of section 43CA(1) of the
Income Tax Act, 1961 ignoring the proviso to section 43CA
erred in confirming the addition of Rs. 10,72,932/- u/s 43CA of
the Income Tax Act, 1961 without considering the reply ... assessee has violated the
provisions of section 43CA of the Act as sale deed was made on
less value from DLC value so adopted
Stamp Valuation Authority which is
covered under the provisions of Section 43CA of the Act and
accordingly an addition ... made by the AO by
invoking Section 43CA.
2. Whether on the facts and circumstances of the case
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
making
addition of Rs. 13,60,059/- u/s 43CA of the Income Tax Act,
1961. The action of ld. CIT (A) is illegal, unjustified ... registration is not same. The
AO proposed to make addition under section 43CA on the differential amount of
consideration shown in the document
inserted
by Finance Act, 2013 w.e.f. 01.04.2014. Section 43CA provides that where the
date of agreement fixing the value of consideration for transfer ... property.
(iv) It was also submitted that consideration the anomaly in section 43CA
vis a vis section 53C, a proviso is inserted to section
confirming the action of ld. AO in making addition u/s
43CA of Rs. 7,84,600/-. The action of ld. CIT(A) is illegal ... Valuation Officer ("DVO") in terms of the provisions of Section
43CA , r.w. Section
