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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 partnership firm into company: asset transfers treated as non-transfer when succession conditions and shareholding continuity are met.</h1> Conversion of a partnership firm into a company is not regarded as a transfer for capital gains tax when the company succeeds to all assets and liabilities of the firm, all partners become shareholders in the same proportion as their capital accounts, partners receive no consideration except allotment of shares, the partners' aggregate shareholding is not less than half the voting power and remains so for a prescribed period, and demutualisation or corporatisation of a recognised stock exchange is effected under a securities-regulator approved scheme.

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