S.52(2): Consideration for transfer of cases of under statement -Additions cannot be made on presumptions- Capital gains- Where the consideration for the transfer is under-stated or in other words, the assessee has actually received a larger consideration for the transfer than what is declared in the instrument of transfer and it would have no application in case of a bonafide transaction where the full value of the consideration for the transfer is correctly declared by the assessee- Burden is on revenue to prove that under consideration is received by the assessee. – Task of interpretation of a statutory enactment is not a mechanical task and it is more than a mere reading of mathematical formulae where the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may modify the language used by the legislature or even ‘do some violence’ to it, so as to achieve the obvious intention of the legislature and produce a rational construction [ S.45 ]