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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>Holding period for segregated portfolio units clarified; original unit holding period included for capital gains computation.</h1> Definitions in the Income-tax Act are amended: certain terminal conjunctions and lines are removed; references to senior officials are expanded to include Director General and Principal Director General; and for capital assets comprising units in a segregated portfolio, the holding period of the original units in the main portfolio is included in the holding period of the segregated units for capital gains computation.

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