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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 gains: transfers and specified receipts are chargeable as income in the previous year of transfer or receipt.</h1> Profits or gains from transfer of a capital asset are chargeable to income-tax under the head Capital gains and deemed income of the previous year in which the transfer took place. Specific receipts-insurance payments for destruction or damage, amounts under non-exempt unit-linked policies, distributions on reconstitution, compulsory acquisition awards and enhancements, and specified real-estate project receipts-are treated as capital gains in the year of receipt, with valuation and computation governed by special deeming and prescribed rules.

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