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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Addition u/s 43CA on account of suppression of sales - ...

Income Tax

July 17, 2019

Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition

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