Case Name : Ramesh bhai j. Patel vs. Union of india 

Citation : [2001] 114 taxman 236/247 itr 182 (sc)

Court : Supreme court

Section : 269ua to 269ug

Meaning : The phrase ‘the discounted value of such consideration as on the date of such agreement for transfer’ in section 269ua(b) indicates the point of time from which the period for discounting must be calculated.

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