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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 rules: deemed carry over cost and asset specific valuation rules for non market transfers and reorganisations.</h1> Clause 73 prescribes deemed cost of acquisition rules for capital assets acquired by specified non market modes, generally adopting the cost at which the previous owner acquired the asset increased by improvements. The Table provides asset specific rules: carry over cost for gift, succession, liquidation and trust transfers; transferor's acquisition cost for amalgamations, conversions and consolidations; fair market value for specified securities and scheme declarations; exchange price or gold cost rules for GDR and electronic gold receipts; and allocation formulas for segregated portfolios and demergers, with defined terms and limited application to cooperative banks.

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