https://www.taxtmi.com/caselaws?id=463655 The first proviso to section 43CA, which introduces a tolerance band for differences between stamp duty value and actual sale consideration, was treated as retrospective on the basis of earlier coordinate bench decisions. Applying that interpretation, the Tribunal noted that the difference in the case was below 5% and therefore no addition was warranted under section 43CA. The issue was decided in favour of the assessee. en-us Fri, 30 May 2025 00:00:00 +0530 Wed, 10 Sep 2025 10:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463655 The first proviso to section 43CA, which introduces a tolerance band for differences between stamp duty value and actual sale consideration, was treated as retrospective on the basis of earlier coordinate bench decisions. Applying that interpretation, the Tribunal noted that the difference in the case was below 5% and therefore no addition was warranted under section 43CA. The issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463655