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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>Exemption of capital gains for residential house transfers: proportionate relief based on consideration, subject to ownership limits.</h1> Exemption applies when an individual or HUF transfers a long term capital asset that is a residential house chargeable under Income from house property; a portion of the resultant capital gain is exempt by reference to the amount of consideration received, with proportionate exemption where consideration exceeds a specified threshold, and the exemption is inapplicable if the assessee owns any other residential house on the date of transfer.

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