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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>Deemed full value of consideration: market value governs transfers by gift or irrevocable trust under amended valuation rules.</h1> The amendment deems the market value on the date of transfer of shares, debentures or warrants transferred by gift or under an irrevocable trust to be the full value of consideration for section 48; it also substitutes the Explanation defining the Cost Inflation Index, empowering the Central Government to specify the Index by notification having regard to seventy-five per cent of the average rise in the Consumer Price Index for urban non-manual employees, with the respective effective dates stated.

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