Section 50CA of the Income Tax Act

Income-tax Act, 2025: s.79

Section 50CA of the Income-tax Act, 1961 corresponds to section 79 (Special provision for full value of consideration for transfer of share other than quoted share) of the Income-tax Act, 2025.

Read section 79 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 50CA is DCIT v. Hometrail Buildtech (P.) Ltd. (Delhi Tribunal) (204 ITD 154), cited in 4 of the 42 judgments on BharatTax that turn on this section.

Leading authorities on Section 50CA

DCIT v. Hometrail Buildtech (P.) Ltd. (Delhi Tribunal)
204 ITD 154 · ITAT
4
citing judgments
11 ITR (T) 120 (Mumb. Trib.); (iii) Noida Cyber Park (P.) Ltd. v. ITO
113 Taxmann.com 349 · 2020 · Reported
3
citing judgments

Judgments on Section 50CA

Arokiaswamy Velumani, Bengaluru vs. Income Tax Officer 15(3)(1), Mumbai

ITA 1946/MUM/2026[2023-2024]Status: DisposedITAT Mumbai24 Sept 2026AY 2023-2024

Bench: Shri Anikesh Banerjee & Bijayananda Pruseth

For Appellant: AAEPV4794L
Section 143(3)Section 250

Kalaiyarasan Rajangam Mudaliar, Ahmedabad vs. Assessing Officer, Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2669/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad22 Sept 2026AY 2022-23

Bench: Shri Sanjay Garg & Shri Gangadhar Panda

For Appellant: Shri Fenil H Mehta, ARFor Respondent: Shri Deependra Kumar, Sr. DR
Section 142(1)Section 143(3)Section 144BSection 270ASection 272ASection 50CSection 80D

Anant Govind Patil, Virar vs. Income Tax, Thane

ITA 2785/MUM/2026[2015-16]Status: DisposedITAT Mumbai07 Sept 2026AY 2015-16

Bench: Shri Sandeep Gosain

For Appellant: BUCPP8446G
Section 133(6)Section 139Section 148Section 148ASection 50CSection 55(2)(b)

DCIT-3(1)(1), Mumbai, Aayakar Bhawan vs. Bhavna Bharat Daftary, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 9520/MUM/2025[2020]Status: DisposedITAT Mumbai17 Aug 2026
Section 143(3)Section 144B

M/S. Vinant Trust, Mumbai vs. DCIT, Circle 26(1), Mumbai

In the result, the appeal filed by the assessee is allowed in terms indicated above

ITA 9325/MUM/2025[2014-15]Status: DisposedITAT Mumbai06 Aug 2026AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year : 2014-15

Section 143(3)Section 48Section 50C

Geofinance Petroleum Sa, Switzerland vs. DCIT, Intl Taxn. 1(1), Chennai

In the result, appeal filed by the Assessee in IT(IT)A No

ITITA 8/CHNY/2026[2019-20]Status: DisposedITAT Kolkata19 Jun 2026AY 2019-20

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviit(It)A No.3/Chny/2025 िनधा"रण वष"/Assmt. Year: 2019-20) Deputy Commissioner Of Geo Finanace Incometax Petroleum Sa Bsnl Building Greams Road C/O Geo Expansion Sa Po Vs. Chennai, Chennai-600006, Box No 3290, Geneva , Tamil Nadu Switzerland. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aahcg3778R

For Appellant: AAHCG3778R
Section 143(3)Section 250Section 50C

Deputy Commissioner of Incometax, Chennai vs. Geo Finanace Petroleum Sa, Switzerland

In the result, appeal filed by the Assessee in IT(IT)A No

ITITA 3/CHNY/2025[2019-20]Status: DisposedITAT Kolkata19 Jun 2026AY 2019-20

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviit(It)A No.3/Chny/2025 िनधा"रण वष"/Assmt. Year: 2019-20) Deputy Commissioner Of Geo Finanace Incometax Petroleum Sa Bsnl Building Greams Road C/O Geo Expansion Sa Po Vs. Chennai, Chennai-600006, Box No 3290, Geneva , Tamil Nadu Switzerland. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aahcg3778R

For Appellant: AAHCG3778R
Section 143(3)Section 250Section 50C

Geofinance Petroleum Sa, Switzerland vs. DCIT, Intl Taxn. 1(1), Chennai

In the result, appeal filed by the Assessee in IT(IT)A No

ITITA 8/CHNY/2026[2019-20]Status: DisposedITAT Chennai19 Jun 2026AY 2019-20

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviit(It)A No.3/Chny/2025 िनधा"रण वष"/Assmt. Year: 2019-20) Deputy Commissioner Of Geo Finanace Incometax Petroleum Sa Bsnl Building Greams Road C/O Geo Expansion Sa Po Vs. Chennai, Chennai-600006, Box No 3290, Geneva , Tamil Nadu Switzerland. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aahcg3778R

For Appellant: AAHCG3778R
Section 143(3)Section 250Section 50C

Deputy Commissioner of Incometax, Chennai vs. Geo Finanace Petroleum Sa, Switzerland

In the result, appeal filed by the Assessee in IT(IT)A No

ITITA 3/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Jun 2026AY 2019-20

Bench: Hon’Ble Inturi Rama Rao & Hon’Ble Ss Viswanethra Raviit(It)A No.3/Chny/2025 िनधा"रण वष"/Assmt. Year: 2019-20) Deputy Commissioner Of Geo Finanace Incometax Petroleum Sa Bsnl Building Greams Road C/O Geo Expansion Sa Po Vs. Chennai, Chennai-600006, Box No 3290, Geneva , Tamil Nadu Switzerland. (अपीलाथ" Appellant) (""थ" Respondent) Permanent Account Number Of Assessee: Aahcg3778R

For Appellant: AAHCG3778R
Section 143(3)Section 250Section 50C

Deputy Commissioner of Income Tax, Central Circle 6(4), Mumbai vs. Rab Enterprises (India) Private Limited, Mumbai

In the result, the appeal filed by the assessee stands dismissed, whereas the appeal filed by the Revenue stands partly allowed

ITA 3871/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Jun 2026AY 2022-23

Bench: Hon’Ble Sandeep Gosain & Hon’Ble Bijayananda Pruseth

For Appellant: AACCD2832Q
Section 127Section 14ASection 28

Rab Enterprises (India) Pvt Ltd, Mumbai vs. The Dy CIT, CC 6(4), Mumbai

In the result, the appeal filed by the assessee stands dismissed, whereas the appeal filed by the Revenue stands partly allowed

ITA 3547/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Jun 2026AY 2022-23

Bench: Hon’Ble Sandeep Gosain & Hon’Ble Bijayananda Pruseth

For Appellant: AACCD2832Q
Section 127Section 14ASection 28

Rajasehar Buvaneswari, Perambalur vs. ITO, Ward 1, Perambalur

In the result, the order passed by the ld

ITA 3332/CHNY/2025[2020-21]Status: DisposedITAT Chennai22 May 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.3332/Chny/2025 ननिाारण वर्ा / Assessment Year: 2020-21

For Appellant: Shri. Y.Sridhar, F.C.AFor Respondent: Ms.Pavuna Sundar E, CIT
Section 139(1)Section 147

Deputy Commissioner of Income Tax Corporate Circle-3(1), Chennai vs. Siva Industries and Holdings Limited, Chennai

In the result, assessee’s Appeal is partly allowed and revenue’s

ITTPA 29/CHNY/2025[2015]Status: DisposedITAT Chennai27 Apr 2026

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./It (Tp)A No.28/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 M/S. Siva Industries & Holdings V. Deputy Commissioner Limited, Of Income Tax 113-114, A Block, B Wing Mena Corporate Circle-3(1), Kampala Arcade, 3Rd Floor, Sir Chennai Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Mr. B.Ramakrishnan, F.C.A Appellant/Assessee By ""थ" की ओर से /Respondent By Mr. Arv Srinivasan, Cit आयकर अपील सं./It (Tp)A No.29/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 Deputy Commissioner Of M/S. Siva Industries & Holdings Limited, Income Tax Corporate 113-114, A Block, B Wing Circle-3(1), Chennai Mena Kampala Arcade, 3Rd Floor, Sir Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ : Mr. Arv Srinivasan, Cit Appellant/Department By ""थ" की ओर से /Respondent By : Mr. B.Ramakrishnan, F.C.A. सुनवाईक!तार"ख/Date Of Hearing : 11.02.2026 : 27.04.2026 घोषणाक!तार"ख /Date Of Pronouncement

For Respondent: Mr. B.Ramakrishnan, F.C.A
Section 142(1)Section 143(2)Section 143(3)

Siva Industries and Holdings Ltd., Chennai vs. DCIT, Corporate Circle3(1), Chennai

In the result, assessee’s Appeal is partly allowed and revenue’s

ITTPA 28/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Apr 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./It (Tp)A No.28/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 M/S. Siva Industries & Holdings V. Deputy Commissioner Limited, Of Income Tax 113-114, A Block, B Wing Mena Corporate Circle-3(1), Kampala Arcade, 3Rd Floor, Sir Chennai Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Mr. B.Ramakrishnan, F.C.A Appellant/Assessee By ""थ" की ओर से /Respondent By Mr. Arv Srinivasan, Cit आयकर अपील सं./It (Tp)A No.29/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 Deputy Commissioner Of M/S. Siva Industries & Holdings Limited, Income Tax Corporate 113-114, A Block, B Wing Circle-3(1), Chennai Mena Kampala Arcade, 3Rd Floor, Sir Thyagaraya Road, T Nagar, Chennai 600017 [Pan: Aaacs4460M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ : Mr. Arv Srinivasan, Cit Appellant/Department By ""थ" की ओर से /Respondent By : Mr. B.Ramakrishnan, F.C.A. सुनवाईक!तार"ख/Date Of Hearing : 11.02.2026 : 27.04.2026 घोषणाक!तार"ख /Date Of Pronouncement

For Respondent: Mr. B.Ramakrishnan, F.C.A
Section 142(1)Section 143(2)Section 143(3)

Deputy Commissioner, Circle-49(1), Delhi vs. Bharat Kalia, Delhi

In the result, appeal of the appellant is allowed

ITA 295/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Apr 2026AY 2022-23
Section 142(1)Section 143(2)Section 143(3)Section 250Section 50C

Rbs Aa Holdings (Netherlands) B.V., Netherlands vs. DCIT, Circle- 3(1)(1) Int. Taxation, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2261/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Nov 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar Uss.

For Appellant: Shri Percy Pardiwalla, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CITDR
Section 10(34)Section 115Section 143(3)Section 144C(13)Section 144C(5)Section 2(47)Section 48Section 50CSection 5O

JCIT(OSD), New Delhi vs. Manish Vij, Delhi

In the result, the appeal of the revenue is dismissed

ITA 1746/DEL/2025[2022]Status: DisposedITAT Delhi14 Nov 2025

Bench: Shri C. N. Prasad & Shri M. Balaganeshjcit, Vs. Manish Vij, A-1,/ 134, 1St Floor, Sk (Osd), Delhi Enclave, South West Delhi (Appellant) (Respondent) Pan: Aagpv7555H

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 143(3)Section 144BSection 48Section 50C

Park View Automotive P.Ltd, New Delhi vs. ITO, Ward-19(3), New Delhi

The appeal of the assessee is allowed

ITA 1159/DEL/2018[2010-11]Status: DisposedITAT Delhi15 Oct 2025AY 2010-11

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Harpreet Kaur Hansra, Sr. DR
Section 143(1)Section 147

Bigstar Hotels Resorts Pvt. Ltd., New Delhi vs. ITO Ward 5(1), New Delhi

ITA 3351/DEL/2024[2020-21]Status: DisposedITAT Delhi25 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 250

Teckmen Systems, Mumbai vs. ITO Ward 27(3)(1), Mumbai

In the result, the appeal filed by the assessee is allowed as per the above terms

ITA 28/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jun 2025AY 2019-20

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Ajit Pal Singh, SR. DR
Section 143Section 143(1)Section 143(1)(a)Section 250Section 50CSection 55A