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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 rules prescribe valuation methods and apportionment for assets held by foreign companies and entities.</h1> Determination of fair market value for assets held by foreign companies or entities under rule 11UB requires listed Indian shares to be valued at the observable stock exchange price except where management or control rights exist, in which case a (market capitalisation + book liabilities)/outstanding shares formula applies; unlisted shares and other assets must be valued by a merchant banker or accountant using internationally accepted methodologies with liabilities added as considered; aggregation formulas govern valuation of all assets for transfers between non-connected persons and other transfer situations.

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