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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>Transfers not regarded as transfer: specified corporate reorganisations, amalgamations, demergers, conversions and certain non-resident securities dealings exempt from capital gains.</h1> Section 47 specifies categories of transfers that are not treated as 'transfer' for capital gains tax purposes. Core exemptions include distributions on partition of a Hindu undivided family; transfers under gift, will or irrevocable trust; intra-group transfers between parent and wholly owned subsidiary; transfers in schemes of amalgamation, demerger and business reorganisation subject to continuity and tax treatment conditions; and specified transfers of bonds, GDRs, rupee denominated bonds, derivatives and other notified securities by non residents on recognised IFSC exchanges or between non residents outside India.

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