VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
section 48, the fair market value of the asset
4
(1981) 2 SCC 460 : 128 ITR 294
5
(2012) 345 ITR 421 (Delhi High Court)
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(2016) 130 DTR 0222 (Kar)
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JUDGMENT
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on the date of such transfer shall be deemed to be the full
value of the consideration received or accruing as a result
