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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>Tax on corporate capital gains framed as an aggregate computation combining income-tax and a separately calculated capital-gains charge.</h1> Section 115 prescribes tax computation where a company's total income includes capital gains, historically requiring an aggregate of income-tax on total income reduced by capital gains and an additional tax component calculated specifically on the capital gains; successive Finance Acts substituted and omitted provisions, altering rate structures and separate treatment for gains relating to buildings or lands and for long-term capital gains.

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