Assessee-firm is engaged in business of real estate development. The assessee contended that   at point of time agreement for sale of flats in question were entered into with customer, section 43CA was not in Statute Book and, thus, provisions of section 43CA were not applicable. The Assessing Officer applied the provision of section 43CA. On appeal the Tribunal held though booking was claimed to have been made prior to 1-4-2013, sale deeds were executed after 1-4-2013 which fell in previous year relevant to assessment year provision of section 43CA was rightly applied by the Assessing Officer.  (AY. 2014-15)