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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>Conversion of preference shares clarifies cost basis and holding period treatment for capital gains consequences.</h1> Conversion of preference shares into equity shares is treated as a non-transfer for capital gains purposes. The cost of acquisition of equity shares received on conversion is the cost of that part of the preference share which is converted, and the period of holding of the equity shares includes the period for which the preference shares were held by the assessee.

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