{"id":61369,"date":"2026-06-27T11:58:21","date_gmt":"2026-06-27T06:28:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-amardeep-constructions-2025-215-itd-322-mum-trib\/"},"modified":"2026-06-27T11:58:21","modified_gmt":"2026-06-27T06:28:21","slug":"dcit-v-amardeep-constructions-2025-215-itd-322-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-amardeep-constructions-2025-215-itd-322-mum-trib\/","title":{"rendered":"DCIT v. Amardeep Constructions. (2025) 215 ITD 322 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that the tolerance limit of 10 per cent introduced by the Finance Act, 2020, to section 43CA is curative in nature and, therefore, applicable retrospectively. Where the variation between the sale consideration and the stamp duty valuation of the property was only 7 per cent, which was within the permissible tolerance limit, the addition made under section 43CA was deleted.(AY. 2019-20)<\/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-Tolerance limit of 10 per cent introduced by Finance Act, 2020 to section 43CA is curative in nature and, therefore, applicable retrospectively.[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-61369","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fXP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61369","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=61369"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61369\/revisions"}],"predecessor-version":[{"id":61370,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61369\/revisions\/61370"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}