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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>Capital gains exemption under Section 54GB applies only to long term residential property transfers, extended for eligible startup investment.</h1> Exemption under Section 54GB is available only when the capital gain arises from transfer of a long term residential property (house or plot of land) designated as the original asset; eligibility depends on transfer within the statute's transfer period, with a later transfer cutoff permitted if proceeds are to be invested in an eligible start up.

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