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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>Transaction not regarded as transfer - explicit exclusion from deemed-receipts rule, clarifying non-transfer treatment under transfer exceptions.</h1> The amendment modifies the proviso in clause (g) to permit insertion of a further clause and inserts clause (h) excluding from the deeming rule any receipt by way of transaction not regarded as transfer under the transfer exceptions in section 47, thereby preventing those transactions from being treated as taxable receipts under the provision.

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