https://www.taxtmi.com/caselaws?id=180675 The Tribunal held that the actual price received by the assessee should be considered for computing capital gains unless there is evidence of understatement. The family arrangement context supported the declared sale price of &8377; 148/- per share. The Tribunal directed the Assessing Officer to compute the capital gains based on the agreed sale price of &8377; 148/- per share. The appeal of the assessee was allowed, and the Department's appeal was dismissed. en-us Fri, 26 Feb 2010 00:00:00 +0530 Thu, 31 Mar 2016 11:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180675 The Tribunal held that the actual price received by the assessee should be considered for computing capital gains unless there is evidence of understatement. The family arrangement context supported the declared sale price of &8377; 148/- per share. The Tribunal directed the Assessing Officer to compute the capital gains based on the agreed sale price of &8377; 148/- per share. The appeal of the assessee was allowed, and the Department's appeal was dismissed. Case-Laws Income Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180675