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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>Cost of acquisition rule amended: historical-year references updated and fair market value option removed, effective on commencement.</h1> Amendment to the Income-tax Act revises section 55 by substituting an earlier reference year with a later year in specified sub-clauses and replacing that year wherever it occurs in a related clause; it also removes the provision allowing an assessee to elect to treat the asset's fair market value on the date as the cost of acquisition.

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