https://www.taxtmi.com/highlights?id=75414 Addition made u/s 43CA - difference between the amount of sale consideration appearing in the conveyance deed and the value adopted by the stamp valuation authority - The Tribunal held that since the flats in question were agreed to be sold prior to the implementation of Section 43CA (effective from 01/04/2014), the provisions of this section did not apply. Consequently, the addition was deleted. en-us Tue, 05 Mar 2024 15:34:25 +0530 Tue, 05 Mar 2024 15:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75414 Addition made u/s 43CA - difference between the amount of sale consideration appearing in the conveyance deed and the value adopted by the stamp valuation authority - The Tribunal held that since the flats in question were agreed to be sold prior to the implementation of Section 43CA (effective from 01/04/2014), the provisions of this section did not apply. Consequently, the addition was deleted. Highlights Income Tax Tue, 05 Mar 2024 15:34:25 +0530 https://www.taxtmi.com/highlights?id=75414