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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>Capital gain exemption on reinvestment: restricted to land or building transfers and bond eligibility revised for reinvestment.</h1> Amendment to section 54EC confines the capital gain reinvestment exemption to transfers of land or building and redefines 'long term specified asset' with time tiered bond eligibility: earlier issuance window bonds redeemable after a shorter term remain eligible for investments made in that earlier period, while bonds issued on or after the later window require a longer redemption term to qualify; eligible issuers include specified public entities or other bonds notified by the Central Government. The changes are prospectively effective from the stated effective date.

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