The Assessing Officer made addition under section 43CA of the Income-tax Act, 1961 for certain flats sold at a value lower than the stamp duty valuation and completed the assessment under section 143(3). The Commissioner (Appeals) gave partial relief to the assessee. On appeal by both the Revenue and the assessee the Tribunal held that Difference between sale value and stamp value  is below threshold margin of 10 Per Cent. Addition is deleted.   (AY.2017-18)