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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>Capital gains recognition: amendment fixes taxation to the year compensation or consideration is first received, altering timing of tax incidence.</h1> The amendment expands the provision's list of linked exemptions to include an additional exemption reference and replaces the timing rule so that capital gains are recognised in the previous year in which the relevant compensation or consideration, or part thereof, was first received rather than the year of transfer; this timing change is declared to have retrospective effect from the beginning of the earlier specified assessment year.

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