No Addition Required for Sale Consideration Below 10% Threshold u/s 43CA of Income Tax Act.

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....Addition made u/s.43CA - difference between the stamp duty value and the reported sale consideration - the difference added by the ld. AO in the assessment falls below the tolerance band of 10% and hence, by applying the proviso to Section 43CA of the Act, no addition is required to be made in the instant case u/s.43CA - AT....