https://www.taxtmi.com/caselaws?id=787727 Where a taxpayer's business income is computed under the presumptive scheme of section 44AD and assessed turnover already reflects stamp duty value, section 43CA cannot be used to make a separate addition of the stamp duty differential. The correct approach harmonises the two deeming provisions: section 43CA only informs the turnover to which the 44AD presumptive rate applies; making an additional 43CA-based adjustment alongside an accepted 44AD computation results in impermissible double counting and is not sustainable, so the additional tax demand is deleted. en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 10:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787727 Where a taxpayer's business income is computed under the presumptive scheme of section 44AD and assessed turnover already reflects stamp duty value, section 43CA cannot be used to make a separate addition of the stamp duty differential. The correct approach harmonises the two deeming provisions: section 43CA only informs the turnover to which the 44AD presumptive rate applies; making an additional 43CA-based adjustment alongside an accepted 44AD computation results in impermissible double counting and is not sustainable, so the additional tax demand is deleted. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787727