https://www.taxtmi.com/caselaws?id=296365 The ITAT Jaipur dismissed the appeal challenging an addition under section 43CA of the Income Tax Act, 1961, for a differential consideration amount compared to Stamp Duty Valuation. The ITAT held that the sale deed executed during the relevant assessment year fell within the scope of section 43CA, emphasizing the alignment of agreement and registration dates for valuation purposes. Despite a prior agreement, the transaction was deemed to be subject to section 43CA, affirming the lower authorities' decision. The judgment was delivered on 02/01/2020. en-us Thu, 02 Jan 2020 00:00:00 +0530 Sat, 17 Jul 2021 07:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296365 The ITAT Jaipur dismissed the appeal challenging an addition under section 43CA of the Income Tax Act, 1961, for a differential consideration amount compared to Stamp Duty Valuation. The ITAT held that the sale deed executed during the relevant assessment year fell within the scope of section 43CA, emphasizing the alignment of agreement and registration dates for valuation purposes. Despite a prior agreement, the transaction was deemed to be subject to section 43CA, affirming the lower authorities' decision. The judgment was delivered on 02/01/2020. Case-Laws Income Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296365