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.
Computation of capital gain - three amounts are in the nature of cost of improvement and do not fall in the realm of repair and maintenance - the computation of capital gain should be done treating these three amounts as 'Cost of improvement’ - AT
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TaxTMI 
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TaxTMI 
