Held  that claim for short-term capital loss arising on the sale of shares could not be disallowed simply because the amount of sale consideration is very low as compared to the cost of acquisition; there was no provision like S. 50CA to tinker with such full value of consideration in the relevant assessment year.  Special provision of S.  50CA which considers the fair market value as full value of consideration for transfer of unquoted shares has been brought into effect from assessment year, 2018-19.   (AY.2010-11)