TMI BlogAddition invoking the provisions of section 43CA - agreement to sell entered into much prior to the date...Addition invoking the provisions of section 43CA - agreement to sell entered into much prior to the date when provision came into effect - there is no way the assessee would have foreseen these provisions at the time of entering into the agreement to sell that it has to receive the consideration only by any mode other than cash. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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