No Section 43CA addition applies to reciprocal exchange of equivalent land for ownership rearrangement.
No Section 43CA addition applies to reciprocal exchange of equivalent land for ownership rearrangement. No Section 43CA addition applies to reciprocal exchange of equivalent land for ownership rearrangement. Issue Whether the deeming fiction under Section 43CA of the Income-tax Act, 1961 (Section 53 of the Income-tax Act, 2025) can be invoked for executed sale deeds… Read More »