https://www.taxtmi.com/caselaws?id=792203 For section 43CA, where a Departmental Valuation Officer's valuation substitutes the stamp duty valuation, the safe harbour tolerance band must be tested against that substituted valuation. The Tribunal followed the Special Bench principle that the deeming fiction under section 43CA must operate to its logical end once DVO valuation replaces the stamp duty value. On the facts, the difference between the agreement price and the DVO valuation in each transaction remained within the prescribed margin, so no addition under section 43CA survived. en-us Mon, 18 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792203 For section 43CA, where a Departmental Valuation Officer's valuation substitutes the stamp duty valuation, the safe harbour tolerance band must be tested against that substituted valuation. The Tribunal followed the Special Bench principle that the deeming fiction under section 43CA must operate to its logical end once DVO valuation replaces the stamp duty value. On the facts, the difference between the agreement price and the DVO valuation in each transaction remained within the prescribed margin, so no addition under section 43CA survived. Case-Laws Income Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792203