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Income Tax | Equal-Value Land Exchange Does Not Trigger Section 43CA Addition: ITAT Chennai

6 Oct 2026 · 6 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chennai deletes Section 43CA addition as reciprocal exchange of equivalent plots under MOU involved equal value and no understatement. The post Equal-Value Land Exchange Does Not Trigger Section 43CA Addition: ITAT Chennai appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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