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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>Buy-back consideration deemed nil: specified buy-back receipts treated as zero for capital gains under amended provision from October.</h1> The amendment provides that where a shareholder receives consideration of the specified type in respect of a buy-back on or after 1 October 2024, the value of that consideration shall be deemed to be nil for the purposes of computing capital gains when a company purchases its own shares or other specified securities.

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