S. 50C : Capital gains-Full value of consideration-Stamp valuation-Compulsory acquisition of land and buildings-S.2(47), 45, Transfer of Property Act, 1882, The Indian Registration Act, 1908, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S.96]
PCIT v. Durgapur Projects Ltd. (2023)454 ITR 367/ 333 CTR 158/ 227 DTR 35 (Cal)(HC)