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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Fair market value determination: rules set valuation methods for jewellery, artwork, quoted and unquoted shares and securities.</h1> Determination of fair market value is prescribed per asset class: jewellery and artistic works are valued at open market price on the valuation date (invoice value if purchased from a registered dealer; registered valuer report permitted above a threshold); quoted securities are valued by exchange transaction price or lowest quoted price where no trading occurs; unquoted equity shares may be valued by an adjusted net asset formula scaled by share proportion or, at assessee's option, by merchant banker using enumerated valuation methods including Discounted Free Cash Flow.

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