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Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets

Income Tax - Profit and Gains of Business or Profession - 70 - SEC - 43CA: SPECIAL PROVISION FOR FULL VALUE OF CONSIDERATION FOR TRANSFER OF ASSETS OTHER THAN CAPITAL ASSETS IN CERTAIN CASES Where the sales consideration received or accruing on trans .....

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ation. Where the assessee claims that the value so assessed or assessable exceeds the FMV of the property and the value so assessed or assessable has not been disputed in any appeal or revision before any authority/ court, the A.O may refer the valua .....

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