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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>Market linked debenture capital gains treated as short-term gains, computed by prescribed formula with STT nondeductible.</h1> Gains on transfer, redemption or maturity of units of a Specified Mutual Fund, Market Linked Debentures, and certain unlisted bonds or debentures are treated as short-term capital gains and computed by the formula: full value of consideration less cost of acquisition less expenditure wholly and exclusively incurred for the transfer, redemption or maturity. No deduction is permitted for sums paid as securities transaction tax. The clause defines Market Linked Debenture and Specified Mutual Fund for these purposes.

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