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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.

        Capital Gain in hand of GPA holder - the recitals in the GPA show that the assessee is not the owner of the property but has only been granted authority to convey the property to third party, therefore, he cannot became the owner of the property by virtue of the irrevocable GPA - since the assessee is not the owner of the property, the capital gain cannot be brought to tax in his hands

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