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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>Deemed cost of acquisition for shares and debentures: proportionate allocation of original security cost governs basis.</h1> Where a capital asset that is a share or debenture becomes the assessee's property by a transfer covered by the transfer exclusion in clause (x) of section 47, the cost of acquisition of that asset shall be deemed to be the proportionate part of the cost of the debenture, debenture stock or deposit certificates attributable to the asset, with retrospective effect from 1 April 1962.

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