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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 asset definition clarifies inclusion of property and FII-held securities and lists specified exclusions and examples.</h1> The capital asset definition encompasses any property held by an assessee, including securities held by Foreign Institutional Investors acquired under applicable regulations, and excludes stock-in-trade, consumables and raw materials for business, personal effects (except specified art and jewellery), certain agricultural land subject to municipal and distance criteria, and specified government bonds and gold-related instruments.

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