The Assessing Officer made an addition of Rs. 14,75,200 under section 43CA on account of the difference between the agreement value and the stamp duty valuation of the property. The CIT(A) deleted the addition by applying the tolerance-limit provisions retrospectively, noting that the difference was within the permissible limit. The Tribunal, following the decisions of the coordinate Benches, including Maria Fernandes Cheryl v. ITO (2021)187 ITD 738( Mum)( Trib)  Balkrishna Venkappa Bhandary v. DICT (2024) 169 taxmann.com 76 and Glory Ship Management Private Limited v. CIT(A), held that the tolerance-limit amendment was curative and retrospective in operation and applied to section 43CA for the assessment year under consideration. The Tribunal upheld the order of the CIT(A) deleting the addition and dismissed the Revenue’s ground. (A.Y. 2020-21) (ITA No. 6204/Mum/2025, dt. 24-08-2026)