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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>Revocable transfer of assets makes income taxable as the transferor's income and included in his total income.</h1> Income arising from a revocable transfer of assets is chargeable to income-tax as the income of the transferor and shall be included in his total income; the revocability of the transfer results in attribution of income to the transferor rather than the transferee.

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