under this Act, the Court shall take into consideration first , the market value of the land at the date of the publication of the [notification ... taking possession of the land. [(1-A) In addition to the market value of the land, as above provided, the Court shall in every case
scheme made in this regard by the Central Government; (22B) "fair market value", in relation to a capital asset, means— (i) the price that ... referred to in clause (va) of section 28; (xiia) the fair market value of inventory referred to in clause (via) of section 28; (xiii
Clause (24) (w.e.f. 1.4.1997).] [(vi-a) the fair market value of inventory as on the date on which it is converted into
Income Tax officer stated that he proposed
to fix the fair market value of the house sold by the
assessee ... attract the applicability of the sub-section
if the fair market value of the property as on the date of
the transfer exceeded the full
National Highways
Act . He further argued that given the fact that market value on the
date of publication of the Section 3A notification ... Land Acquisition Act , and the owners were given, in addition to
market value, solatium as well as interest under the provisions of
that
accounts of the eligible business does not correspond to the market value of such goods [goods or services] [ Substituted by Act 14 of 2001, Section ... transfer, in either case, had been made at the market value of such goods [goods or services] [Substituted by Act 14 of 2001, Section
derive its value substantially from the assets (whether tangible or intangible) located in India, if, on the specified date, the value of such assets ... value of an asset shall be the fair market value as on the specified date, of such asset without reduction of liabilities
value of such sum; (b) any immovable property,— (i) without consideration, the stamp duty value of which exceeds fifty thousand rupees, the stamp duty value ... property, other than immovable property,— (i) without consideration, the aggregate fair market value of which exceeds fifty thousand rupees, the whole of the aggregate fair
cost of such asset to the assessee shall be the fair market value which has been taken into account for the purposes of the said
purposes of section 48, value of any money or the fair market value of other assets on the date of such receipt shall be deemed ... purposes of section 48, the fair market value of the asset on the date of such conversion or treatment shall be deemed
