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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>Determination of income from share transfers: apportion taxable income by FMV ratio to assets located in India.</h1> Income from transfer of a share or interest that derives value substantially from Indian assets is apportioned by multiplying the income from the transfer by the ratio of the fair market value of assets located in India to the fair market value of all assets, with values determined under the prescribed valuation rule; absent required information, the Assessing Officer may determine the attributable income as deemed appropriate, and the transferor must furnish an accountant-certified report with the return setting out the apportionment basis.

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