Tolerance Band under Section 43CA Applies Retrospectively and Valuation Objections Warrant DVO Reference
Tolerance Band under Section 43CA Applies Retrospectively and Valuation Objections Warrant DVO Reference Issue Whether the 10% tolerance band under Section 43CA / Section 53 of the Income-tax Act, 2025 is curative in nature and applicable retrospectively to Assessment Year 2016-17. Whether the Assessing Officer is required to examine allotment/agreement dates and refer the matter… Read More »