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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>Petition seeking reference on capital gains from share sale dismissed by Delhi High Court.</h1> The High Court of Delhi dismissed the petitioner's request for reference of questions regarding the correct application of law in determining capital ... Appeal To Tribunal, Capital Gains The High Court of Delhi dismissed the petitioner's request for reference of questions regarding the correct application of law in determining capital gains from the sale of original and bonus shares. The Tribunal initially made a mistake in not considering the cost of bonus shares separately, but later corrected it. The court held that no question of law arose and dismissed the petition with no order as to costs.

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