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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>Property definition clarifies scope of assets, rights and proceeds for benami property and income tax purposes.</h1> The definition of property for benami and income-tax purposes encompasses assets of every kind-movable or immovable, tangible or intangible, corporeal or incorporeal-including rights or interests evidenced by legal documents; it extends to the property in any converted form and includes the proceeds arising from the property.

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