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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>Deemed transfer on dissolution or reconstitution triggers taxability of gains in the hands of the specified entity.</h1> Section 9B treats receipt of a capital asset or stock-in-trade by a specified person from a specified entity on dissolution or reconstitution as a deemed transfer by the specified entity in the year of receipt; resulting profits or gains are taxable as the specified entity's income under Profits and Gains of Business or Capital Gains, and fair market value on the date of receipt is deemed the full value of consideration. Definitions of specified entity, specified person, and reconstitution are provided, and the Board may issue binding guidelines to remove implementation difficulties.

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