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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost of acquisition rules define how acquisition cost is determined for shares and securities across restructurings and allotments.</h1> Determination of cost of acquisition sets rules for computing the cost base of investment assets depending on mode of acquisition. Generally the amount paid on purchase is the cost, with specific carryover or apportionment rules on amalgamation, conversion to LLP, and demerger (pro rata to net book value versus net worth). Allotments without payment and certain demutualised trading rights are nil cost; purchase of renounced rights aggregates amounts paid to the renouncer and to the issuer. Sweat equity cost equals the fair market value used for perquisite valuation.

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