TMI BlogAddition u/s 43CA - differential amount of consideration shown in the document and the Stamp Duty...Addition u/s 43CA - differential amount of consideration shown in the document and the Stamp Duty Valuation - The transfer under the provisions of section 43CA is recognized only when a registered document is executed and therefore, in view of the facts and circumstances of the case, since the transfer through sale deed is made during, the previous year relevant to the assessment year under consideration for which the provisions of Section 43CA are applicable, then merely because an agreement ha..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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