JOINT COMMISSIONER OF INCOME TAX, SUBHASH ROAD DEHADUN vs. M/S TIMES SQUARE, SAHASTRADHARA ROAD
In the result, appeal of the Revenue is dismissed
ITA 42/DDN/2025[2017-18]Status: DisposedITAT Dehradun26 Sept 2025AY 2017-18
Section 143(3)Section 250Section 43CSection 69A
68,650/- which is less than 10%. As per section 43CA difference\nto the extent of 10% is allowable. By Finance Act, 2018, the first\nproviso to Section 43CA(1) was inserted, and this proviso provided\nthat \"where the value adopted or assessed or assessable by the\nauthority for the purpose of payment of stamp duty does
