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Sai Bhargavnath Infra v. ACIT (2022) BCAJ -October -P. 69 (Pune )( Trib)

S.43CA: Transfer of assets- other than capital assets- Full value of consideration- stock in trade-Agreement value – Stamp valuation- Proviso to section providing for tolerance limit of 10 percent , being beneficial in nature is , retrospective . [ S.50C ]

Held that proviso to section 43CA which provide for a tolerance limit of 10 percent has been introduced by the Finance , Act , 2020  w.e.f  1st April  20021 being beneficial in nature is retrospective . ( TS. 658-ITAT-2022 (Pune ) dt . 17 -8 -2022) ( AY. 2014 -15)