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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 deemed: unit of a business trust adopts the share's acquisition cost for capital gains computation.</h1> An amendment provides that when a capital asset comprising a unit of a business trust becomes the assessee's property in consideration of a specified transfer, the cost of acquisition of that unit shall be deemed to be the cost of acquisition to the assessee of the share given in that transfer, fixing the unit's cost basis for capital gains purposes.

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