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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 for charitable and similar entities govern asset and liability valuation, prescribing formulae and valuer qualifications.</h1> Rule 17CB prescribes that total liability equals book value on the specified date excluding capital/corpus, reserves, contingent liabilities, non-ascertained provisions and certain tax provisions. Aggregate fair market value of assets equals the sum of fair market values reduced by tax paid (net of refunds) and non-asset items. Quoted shares use average traded prices; unquoted equity shares follow a specified formula combining adjusted book assets, market values of specified items and adjusted liabilities; non-equity securities require a valuation report. Immovable property is the higher of registered valuer open-market value and stamp duty value; business undertakings are valued as net assets; other assets require a registered valuer or specified professional valuer report.

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