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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>Taxability of prescribed movable property received below fair market value arises when aggregate FMV exceeds consideration by statutory threshold.</h1> Taxability arises where an individual or HUF acquires prescribed movable property-shares or securities, jewellery, archaeological collections, drawings, paintings, sculptures or any work of art, and bullion-as capital assets and the aggregate fair market value of such properties in the year exceeds the aggregate consideration by more than the statutory threshold; movables outside that definition are not charged to tax when received below fair market value.

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