Section 48 — , be deemed to be the full value of consideration received or accruing as a result of such transfer.

section 48, be deemed to be the full value of consideration received or accruing as a result of such transfer. Explanation. -For the purposes of this section, “quoted share” means the share quoted on any recognised stock exchange with regularity from time to time, where the quotation of such share is based on current transaction made in the ordinary course of busine ss.]