During year the assessee  sold certain flats.  Assessing Officer made addition under section 43CA being difference between sale value of flats sold and stamp duty value.  Assessee contended that difference was less than 10 per cent margin and, therefore, not required to be added. Held that  first proviso to section 43CA inserted by Finance Act, 2020 with effect from 1-4-2021 stated that if there was a difference between consideration received by assessee as a result of transfer of land or building and value adopted by Government Authority for purpose of payment of stamp duty was within 10 per cent margin then there could not be any addition on pretext of deemed income  Followed  CIT v. Vatika Township (P.) Ltd (2014) 227 Taxman  121. 367 ITR 466 (SC)  wherein the Court held that  if a fresh benefit was provided by Parliament in an existing provision then such an amendment should be given retrospective effect.  Even without going into merits of case by application of first proviso to section 43CA having retrospective effect, appeal is allowed.   (AY. 2015-16)