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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 computation: exclude interest-related deductions from cost of acquisition or improvement, altering taxable gain calculation.</h1> The amendment to section 48 provides that the cost of acquisition and cost of improvement for computing capital gains shall exclude deductions claimed on interest under the Act's interest-related provisions and the provisions governing specified deductions, with the change applied prospectively from the commencement of the stated financial year to the relevant assessment year and thereafter.

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