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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 a sole proprietary concern: no capital gains treatment if assets transfer, proprietor receives only shares and retains majority.</h1> Conversion of a sole proprietary concern into a company is not treated as a transfer for capital gains if all business assets and liabilities immediately before succession become the company's assets and liabilities, the proprietor receives only shares on allotment, and the proprietor retains a majority voting shareholding for the required continuous period; where these conditions are met, the cost of the assets in the hands of the transferee company is the cost to the previous sole proprietorship.

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