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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>Tax avoidance in securities: interest recharacterised to owner and short term loss rules limit avoidance strategies.</h1> Clause 175 deems interest or dividends receivable by a person other than the owner of securities to be the income of the owner where the owner sells or transfers and then buys back, reacquires or acquires similar securities; it treats income of a beneficial holder as deemed income where no or diminished income is received; allows rebuttal to the Assessing Officer on grounds of no or exceptional non systematic avoidance; provides disclosure powers; limits treatment for securities dealers; and ignores specified losses arising from short term trades around a record date, with ignored losses treated as cost of additional allotted securities.

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