https://www.taxtmi.com/caselaws?id=367495 The appeal was allowed for statistical purposes, and the matter was remanded to the CIT(A) to reassess the valuation of the properties as on the date of the agreement to sell. The Tribunal emphasized that the provisions of Section 43CA(4) should not apply retrospectively to agreements executed before April 1, 2013. en-us Mon, 16 Jul 2018 00:00:00 +0530 Thu, 20 Sep 2018 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367495 The appeal was allowed for statistical purposes, and the matter was remanded to the CIT(A) to reassess the valuation of the properties as on the date of the agreement to sell. The Tribunal emphasized that the provisions of Section 43CA(4) should not apply retrospectively to agreements executed before April 1, 2013. Case-Laws Income Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367495