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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>Tax treatment of unlisted shares clarified: substitution expands clause to include closely held company shares with retrospective effect.</h1> Amendment expands the scope of capital gains taxation under section 112(1)(c)(iii) by replacing the phrase 'unlisted securities' with 'unlisted securities or shares of a company not being a company in which the public are substantially interested', thereby bringing shares of closely held companies within the provision's ambit and treating the substitution as having retrospective effect.

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