Tribunal Deletes Addition for Small Difference in Sale and Stamp Value u/s 43CA, Citing 1.67% Margin.

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....Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value and the stamp value was within the 10% margin (actual difference was 1.67%), the Tribunal held that the addition confirmed by the CIT(A) was incorrect and thus deleted it. - AT....