S. 56 : Income from other sources-Receipt of shares of closely held company for inadequate consideration or without consideration-Amalgamation-Shares received by assessee-company on account of amalgamation for price lower than fair market value-Not within ambit of specific exclusions-Charge attracted-Matter of valuation remanded-Receipt of shares does not stipulate transfer of shares-Interpretation of taxing statutes-Specific charging provision-General provision will give way to specific Provision-Assessment-Protective or Precautionary addition permissible. [S. 2(IB), 2(14) 47(vi), 56 (2)(viia)]