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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>Long-term capital gains rate change: higher rate applies to post-amendment transfers while aggregate exemption limit remains.</h1> Amendment substitutes sub-section (2)(i) of section 112A to tax long-term capital gains at a lower rate for transfers before the effective day and at a higher rate for transfers on or after that day, while preserving a single aggregate exemption limit that applies across both rate categories.

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