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.
Capital gain computation - Sale consideration should be restricted to stamp duty valuation as against the Fair Market value determined by the DVO - transfer price for the purpose of capital gain can not be higher than the FMA u/s 50C of the Act.
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