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![Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Market-Value-Taxscan.jpg "Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]")
Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]
In Arjun Malhotra vs. Commissioner of Income Tax, the Delhi High Court held that the market value of the shares quoted in the stock exchange on 5th...