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https://www.scconline.com/blog/post/2022/10/19/supreme-court-public-limited-companies-stock-exchange-gift-tax-act-wealth-tax-act-lock-in-equity-shares-quoted-share-unquoted-share-legal-research-legal-news-updates/
Supreme Court| Gift Tax: Equity shares under lock-in period remain unquoted; Cannot be valued by ignoring restrictive conditions on transferability
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