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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: statutory rule treating transferred income as included in the transferor's total income when re-transfer rights exist.</h1> A revocable transfer is characterised by a provision for re-transfer of income or assets to the transferor or a right enabling the transferor to re-assume power over those income or assets; 'transfer' includes settlements, trusts, covenants, agreements or arrangements.

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