https://www.taxtmi.com/caselaws?id=467904 Composite property sales executed through three connected deeds were treated as one arrangement, so the section 43CA valuation difference was examined on an aggregate basis; the proviso was regarded as curative and applied retrospectively, bringing the disclosed consideration within the tolerance band and deleting the addition. A further addition based on seized third-party material failed because the assessee's name did not appear against the cash entry, no nexus was established through enquiry, and no corroborative evidence proved receipt of unexplained income; that addition was also deleted. en-us Mon, 02 Sep 2024 00:00:00 +0530 Wed, 08 Apr 2026 12:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467904 Composite property sales executed through three connected deeds were treated as one arrangement, so the section 43CA valuation difference was examined on an aggregate basis; the proviso was regarded as curative and applied retrospectively, bringing the disclosed consideration within the tolerance band and deleting the addition. A further addition based on seized third-party material failed because the assessee's name did not appear against the cash entry, no nexus was established through enquiry, and no corroborative evidence proved receipt of unexplained income; that addition was also deleted. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467904