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Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.

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....Addition u/s 43CA - difference between agreement value of the flats and market value determined by the DVO - in the light of reasoning given for insertion of the proviso and exposition by the Tribunal for retrospective application of the said proviso, have no hesitation in holding that the proviso to sub-section (1) to section 43CA and the subsequent amendment thereto relates back to the date on which the said section was made effective i.e. 01/4/2014. - AT....

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Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.