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1. Recalculation of LTCG and sale of shares - AO does not have power under the Income Tax Act to substitute fair market value for full value of consideration - AT

2. Computation of LTCG - Based on a reading of Section 50CA of the Act, it is clear that where the actual sale consideration on transfer of unlisted equity shares is less...

3. Addition u/s 56 (2)(viib) - Valuation of shares - Faire Market Value (FMV) - the assessee has himself filed a valuation certificate before AO and accepted fair market...

4. Addition applying the provisions of section 50C - Once the assessee has raised the objection against the adoption of deemed full value consideration in terms of section...

5. When the Fair Market Value of the asset as on date of dissolution of the partnership firm is deemed to be the full value of consideration received or acquired as a...

6. Computation of capital gains - The expression “full consideration” cannot be considered as having a reference to the market value of the asset transferred, but the...

7. Capital gain computation - Fair Market Value as on 01.04.1981 u/s 55(2)(b)(i) - the fair market value of the impugned immovable property should be adopted at Rs....

8. Manner of determination of fair market value of the inventory for the purpose of 28(via) of the Income-tax Act, 1961 - Draft notification

9. Income-tax (20th Amendment), Rules, 2017 - Determination of fair market value of unquoted equity shares and other than a quoted share

10. Determination of Fair market value of property – report given for the Wealth tax purposes need not be considered for the Income tax purposes, particularly for...