Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)
section, 'net consideration', in relation to the transfer of a capital asset, means the full value of the consideration received or accruing as a result of 7 Shri Lalit Kumar Kalwar, Sarwar. the transfer of the capital asset as reduced by any expenditure incurred wholly and exclusively in connection with such transfer." 7]In Explanation