In the result, the appeals of the Revenue in I
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
price bargained for by the parties to the sale, etc. The consideration for the transfer of the capital asset is what the transferor receives Dy. CIT v. Horizon Buildcon Pvt. Ltd. in lieu of the asset he parts with, viz., money or money's worth. The expression "full consideration" in the main part of section 12B(2) cannot be construed