Section 66 in The Income Tax Act, 2025 [Entire Act]
Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section 43CB , Section 43D , Section 44 , Section 44A , Section 44AA , Section 44AB , Section
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1 - 10 of 160 (0.76 seconds)Section 53 in The Income Tax Act, 2025 [Entire Act]
provisions of section 78(2) and (3) shall apply. [ Similar to Section 43CA from The Income Tax Act, 1961. - Also Refer
Radiance Realty Developers India ... vs Dcit Central Circle 2(1), Chennai on 2 May, 2025
Project
Residencia
3. Addition u/s - - - - - 51,36,281 58,75,349
43CA for
short
admission of
business
income
4. Addition
Shree Balaji Associates Pune Llp,Pune vs Pcit(Central), Pune, Pune on 9 April, 2025
Officer has not inquired into the applicability of the provisions of
section 43CA of the Act and addition of interest cost ... market value adopted for
stamp duty purposes, the provisions of section 43CA of the Act are squarely
applicable in the case of the assessee. Further
Shree Balaji Associates Pune Llp,Pune vs Pcit(Central), Pune, Pune on 9 April, 2025
Officer has not inquired into the applicability of the provisions of
section 43CA of the Act and addition of interest cost ... market value adopted for
stamp duty purposes, the provisions of section 43CA of the Act are squarely
applicable in the case of the assessee. Further
Spl Shelters Pvt. Ltd.,Bangalore vs Dcit, Central Circle-1(4), Chennai on 25 July, 2025
retrospective applicability of tolerance limit in the
context of section 50C and 43CA and held that
"9. We heard the parties and perused ... assessee to show cause as to why the
provisions of section 43CA cannot be applied to make the addition towards the
difference between the stamp
Deputy Commissioner Of Income Tax, ... vs Spl Shelters Private Limited, Chennai on 25 July, 2025
retrospective applicability of tolerance limit in the
context of section 50C and 43CA and held that
"9. We heard the parties and perused ... assessee to show cause as to why the
provisions of section 43CA cannot be applied to make the addition towards the
difference between the stamp
Yashoda Builder And Developers,Nagpur vs Acit Circle - 1, Nagpur on 2 February, 2025
upheld by CIT(A) at Rs.43,68,851/- u/s
43CA of I.T. Act 1961 in respect to Wanadongri Project is unjustified,
unwarranted ... sale consideration received and
stamp duty valuation as business income u/s 43CA of I.T. Act 1961.
6. The addition made
M/S. Gaurav Investments ,Mumbai vs Dcit, Cc-8(1), Mumbai on 29 April, 2025
confirming the
addition of Rs.4,46,63,000/- u/s.43CA in this assessment year, whereas the
plain reading of section 43CA suggests, that ... Income (Appeal)-50, Mumbai erred in confirming the addition
u/s.43CA in respect of property whose agreement value was only 6.6% less than
Deputy Commissioner, Mumbai vs Gaurav Investments, Mumbai on 8 October, 2025
2025 (A.Y. 2018-19) 2
the 1st proviso to section 43CA of the Act, whereby the tolerance band was
increased from ... stamp value should
not be added to its total income under section 43CA of the Act. After
considering the submissions of the assessee, the Assessing