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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>Limit on capital gains exemption for residential property rollover excludes gains above the specified threshold from exemption.</h1> The amendment caps the benefit of the capital gains rollover exemption by providing that where the cost of the new asset exceeds ten crore rupees, amounts exceeding ten crore rupees are not taken into account, and that capital gains in excess of ten crore rupees shall not be considered for the deposit-and-exemption mechanism, with deposit requirements expressly made subject to this cap.

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