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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>Transfer of income where assets are retained treated as the transferor's taxable income for tax inclusion purposes.</h1> All income arising to any person by virtue of a transfer, revocable or not and irrespective of timing, where the assets generating that income have not been transferred, is chargeable as the income of the transferor and must be included in the transferor's total income for tax purposes.

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