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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>Transfer of income without transfer of assets: income taxed in transferor's hands, not transferee, under tax law.</h1> Income arising to any person by virtue of a transfer, whether revocable or not and regardless of timing, where there is no transfer of the asset producing that income, is chargeable to tax as the income of the transferor and must be included in his total income.

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