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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 on liquidation distributions: shareholders taxed on received money or asset market value reduced by assessed dividend.</h1> Distribution of a company's assets on liquidation is not regarded as a transfer by the company; instead, a shareholder who receives money or other assets on liquidation is chargeable to income-tax under the head Capital gains on the money received or the market value of assets on the distribution date, reduced by the amount assessed as a dividend, and that resulting sum is deemed the full value of consideration for capital gains purposes.

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