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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 rule for unquoted shares treats prescribed fair market value as consideration for capital gains.</h1> If consideration received on transfer of an unquoted share is less than the fair market value determined in the prescribed manner, that determined fair market value shall be deemed to be the full value of consideration for purposes of computing capital gains; specified classes of persons or transfers may be excluded from this deeming rule under prescribed conditions, and a 'quoted share' is defined as one regularly quoted on a recognised stock exchange based on current transactions.

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