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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>Full value of consideration governs taxable receipt on transfer, prescribing alternative valuation rules for specified transfer modes.</h1> The provision defines full value of the consideration as the amount received by or accruing to the transferor (or specified related person) from transfer of an investment asset, subject to prescribed exceptions: initial compensation or government/bank-determined consideration (and subsequent judicial adjustments); fair market value in specified transfer modes; amounts recorded in books for intra-entity transfers; stamp duty value for land or buildings; distributions on liquidation reduced by certain dividends; insurance receipts; and treatment of enhanced compensation received by others as that person's income.

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