https://www.taxtmi.com/highlights?id=47972 Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition en-us Wed, 17 Jul 2019 09:43:59 +0530 Wed, 17 Jul 2019 09:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47972 Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition Highlights Income Tax Wed, 17 Jul 2019 09:43:59 +0530 https://www.taxtmi.com/highlights?id=47972