Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.

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....The note clarifies interaction between presumptive taxation and a deeming provision: Section 44AD's presumptive scheme, when accepted, displaces normal profit computation by deeming profits as a percentage of total turnover or gross receipts; section 43CA substitutes stamp duty value for stated consideration for transfers of land/building held as stock-in-trade. Where both apply, section 43CA may only adjust the turnover base for section 44AD but cannot be invoked to create a separate addition of the differential amount after presumptive profits are accepted. An independent 43CA addition causes double taxation; Revenue must first negate 44AD applicability before applying normal provisions.....