https://www.taxtmi.com/caselaws?id=196767 The High Court emphasized the importance of determining the actual consideration paid for computing capital gains, highlighting the need to consider all relevant factors and material evidence. The Court criticized the Tribunal's failure to thoroughly assess the actual consideration and remitted the issue for a fresh adjudication. Emphasizing the inadequacy of relying solely on apparent consideration in sale deeds, the Court stressed the significance of accurately determining the real consideration to ensure fair taxation. en-us Wed, 01 Feb 2017 00:00:00 +0530 Wed, 13 Dec 2017 21:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196767 The High Court emphasized the importance of determining the actual consideration paid for computing capital gains, highlighting the need to consider all relevant factors and material evidence. The Court criticized the Tribunal's failure to thoroughly assess the actual consideration and remitted the issue for a fresh adjudication. Emphasizing the inadequacy of relying solely on apparent consideration in sale deeds, the Court stressed the significance of accurately determining the real consideration to ensure fair taxation. Case-Laws Income Tax Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196767