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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 company buyback: shareholder's consideration deemed nil in specified buy-back cases, affecting taxable capital gain.</h1> Capital gains arise where a company purchases its own shares or specified securities from a shareholder: the difference between cost of acquisition and the consideration received is deemed to be capital gains in the year of purchase, and where consideration of the prescribed buyback kind is received under the recent amendment it shall be treated as nil for computation; specified securities is defined by reference to company law.

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