https://www.taxtmi.com/caselaws?id=409883 ITAT Jaipur upheld the addition under s.43CA on the differential between the declared sale consideration and stamp duty valuation for three flats sold below circle rate. The assessee argued that prior booking/agreements made before 01.04.2013 excluded the transactions from s.43CA. The Tribunal held that under s.43CA(3)-(4), the benefit of a prior agreement arises only where consideration is received at the time of agreement other than in cash and transfer is recognized on execution of a registered sale deed. As the sale deeds were executed after 01.04.2013 and full consideration was not received through account payee cheque at agreement stage, s.43CA applied and the addition was confirmed. en-us Wed, 14 Jul 2021 00:00:00 +0530 Wed, 03 Dec 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409883 ITAT Jaipur upheld the addition under s.43CA on the differential between the declared sale consideration and stamp duty valuation for three flats sold below circle rate. The assessee argued that prior booking/agreements made before 01.04.2013 excluded the transactions from s.43CA. The Tribunal held that under s.43CA(3)-(4), the benefit of a prior agreement arises only where consideration is received at the time of agreement other than in cash and transfer is recognized on execution of a registered sale deed. As the sale deeds were executed after 01.04.2013 and full consideration was not received through account payee cheque at agreement stage, s.43CA applied and the addition was confirmed. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409883