Bench: RAVI MALIMATH,ASHOK S.KINAGI
method to arrive at the full market value of consideration. 16. In Seshasayee Steels [P.] Ltd., V/s. Assistant Commissioner of Income Tax, Company Circle VI[2], Chennai [(2020) 115 taxmann.com 5 (SC)] while considering the provision of Section 53 of the TP Act in the context of capital gains