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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the capital gains by including the value of non-monetary benefits accrued to the assessee as part of the consideration for the transfer of shares. The decision emphasized that the full value of consideration for capital gains computation includes both monetary and non-monetary benefits, aligning with the provisions of the Income-tax Act and judicial precedents.</description>
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      <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to recompute the capital gains by including the value of non-monetary benefits accrued to the assessee as part of the consideration for the transfer of shares. The decision emphasized that the full value of consideration for capital gains computation includes both monetary and non-monetary benefits, aligning with the provisions of the Income-tax Act and judicial precedents.</description>
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