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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>Deemed income from securities transfers: anti-avoidance rules treat diverted interest as the original owner's taxable income.</h1> Anti-avoidance deeming treats interest (including dividends) receivable by another person after sale and reacquisition of the same or similar securities as the income of the original owner; parallel deeming applies where a beneficial owner's income is reduced by transactions. The Assessing Officer may require particulars and can be satisfied that no avoidance occurred. Traders dealing in securities may have buy-back transactions ignored for business profit computation. Short-window purchases around record dates have loss-ignoring rules and treated cost adjustments for allotted additional securities or units.

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