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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>Bonus stripping provisions bar recognition of pre-entitlement purchase losses, treating ignored loss as cost of retained bonus securities.</h1> Section 94(8) disregards losses on securities or units bought shortly before the record date and sold within the post-entitlement period while retained bonus securities remain; the ignored loss is deemed the cost of the additional securities. The rule activates only where acquisition precedes an allotment of free additional securities or units by reference to a record date and the original holding is sold within the specified period while bonus units are retained.

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