Capital Gains Assessment: Commissioner of Income Tax (Appeals) Uses BSE Prices from Sep-Nov 2000 for Fair Valuation.

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....Determining the market price of the share - capital gain computation - CIT-A has rightly taken into consideration the price of the shares quoted on the Bombay stock exchange for the month of September and November, 2000, which is the period just after completion of the acquisition of the undertaking. - AT....