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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>Net consideration defined as consideration less transfer-related expenditure, governing capital gains computation under relevant income tax provisions.</h1> Net Consideration is the full value of the consideration received or accruing from transfer of a capital asset, reduced by expenditures incurred wholly and exclusively in connection with that transfer, and is the operative measure used in computing capital gains for income tax purposes.

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