{"id":61367,"date":"2026-06-27T11:58:06","date_gmt":"2026-06-27T06:28:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-gaurav-investments-2025-215-itd-124-mum-trib\/"},"modified":"2026-06-27T11:58:06","modified_gmt":"2026-06-27T06:28:06","slug":"dcit-v-gaurav-investments-2025-215-itd-124-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-gaurav-investments-2025-215-itd-124-mum-trib\/","title":{"rendered":"DCIT v. Gaurav Investments. (2025) 215 ITD 124 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that the proviso to section 43CA(1) allowing a 10 per cent tolerance band by the Finance Act, 2020, with effect from 1-4-2021,\u00a0 is curative and applies retrospectively; hence, no addition was warranted in the case of the assessee, where the difference between the DVO value and the sale consideration was within the permissible limit for the assessment year 2018-19. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43CA: Transfer of assets-other than capital assets-Full value of consideration-stock in trade-Agreement value-Stamp valuation-Allowing 10 per cent tolerance band is curative and applies retrospectively-No addition was warranted in case of assessee, where difference between DVO value and sale consideration was within permissible limit for assessment year 2018-19.[S.50C]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61367","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fXN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61367"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61367\/revisions"}],"predecessor-version":[{"id":61368,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61367\/revisions\/61368"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}