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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>Conversion of debentures into shares or debentures now expressly covered by an inserted clause in section 47 of income tax.</h1> The Finance (No. 2) Act, 1991 inserts clause (x) into section 47 of the Income-tax Act, deeming that any transfer by way of conversion of debentures, debenture-stock or deposit certificates of a company into shares or debentures of that company is covered by section 47, and states this insertion is deemed effective from the first day of April, 1962.

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