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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>Amalgamation transfer exemption: transfers of capital assets to an Indian amalgamated company excluded from capital gains.</h1> Two exclusions added to Section 47 exclude from capital gains (i) transfers of capital assets by the amalgamating company to the amalgamated company where the amalgamated company is an Indian company, and (ii) transfers by a shareholder of shares in the amalgamating company where the transfer is in consideration of allotment of shares in the amalgamated company and that amalgamated company is an Indian company.

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