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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>Transfer under gift or will excluded from capital gains charge under section 45 for individuals and HUFs.</h1> The amendment substitutes clause (iii) of section 47 to provide that nothing contained in section 45 shall apply to any transfer of a capital asset by an individual or a Hindu undivided family under a gift, a will, or an irrevocable trust, treating such transfers as not giving rise to capital gains for the transferor.

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