TMI BlogUnderstatement in the value of a flat sold - Addition u/s 43CA - Without making any enquiry or bringing...Understatement in the value of a flat sold - Addition u/s 43CA - Without making any enquiry or bringing material on record to establish the fact that the assessee has received any amount over and above the declared sale consideration, no addition could have been made when it is accepted that section 43CA meant for such deemed addition, is not applicable to the subject transaction. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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