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.
LTCG - Bonus shares - Shares acquired by way of foreign exchange fall within the definition of foreign exchange asset u/s 115 E(b) and the assessee is eligible for a concessional rate of 10% u/s 115E
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