https://www.taxtmi.com/caselaws?id=796811 Section 43CA does not apply where agreements for sale of land fixed consideration and substantial non-cash consideration was received before the provision came into force, even if sale deeds were registered later. Subsequent registration merely completes the pre-existing contractual arrangement and does not render the provision retrospectively applicable. Although Section 43CA permits stamp-duty value as on the agreement date where consideration is received otherwise than in cash, that mechanism does not extend the provision to transactions substantially executed before enactment. Applying the law prevailing when substantive contractual obligations arose, stamp-duty valuation could not support the addition. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796811 Section 43CA does not apply where agreements for sale of land fixed consideration and substantial non-cash consideration was received before the provision came into force, even if sale deeds were registered later. Subsequent registration merely completes the pre-existing contractual arrangement and does not render the provision retrospectively applicable. Although Section 43CA permits stamp-duty value as on the agreement date where consideration is received otherwise than in cash, that mechanism does not extend the provision to transactions substantially executed before enactment. Applying the law prevailing when substantive contractual obligations arose, stamp-duty valuation could not support the addition. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796811