ITAT Rules No Deemed Income Under Section 43CA Where Booking Date Valuation Supports Sale Price:
The ITAT holds that the stamp duty value on the booking/allotment date must be considered where consideration was received through banking channels before registration.
ITAT Deletes Rs 2.19 Crore Section 43CA Addition
Saloni Kumari
Jun 2, 2026Premium
ITAT Rules No Deemed Income Under Section 43CA Where Booking Date Valuation Supports Sale Price
The ITAT holds that the stamp duty value on the booking/allotment date must be considered where consideration was received through banking channels before registration.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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