Tag: ITAT Jaipur Bench
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Applicability of Section 43CA of Income Tax Act, 1961 where agreement executed prior to 01/04/2013
INDEXONE TRADECONE PVT. LTD. VERSUS DCIT, CENTRAL CIRCLE-2, JAIPUR Appeal No.- ITA No. 470/JP/2018 Addition invoking the provisions of section 43CA – applicability of provisions at the time of entering into the agreement to sell – Held that:- In the present case, where the date of agreement to sell in respect of the two flats…