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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 chargeability: transfers generally taxed in the year of transfer, with specified statutory exceptions affecting timing.</h1> Profits and gains from transfer of a capital asset are chargeable to tax as capital gains in the previous year of transfer, subject to exemptions. Specific statutory exceptions modify timing: insurance claim receipts on damaged assets are taxed on receipt; certain ULIP maturities are chargeable where exemption is inapplicable; conversion into stock in trade defers tax until sale; compulsory acquisition compensation is taxed when first received; joint development agreements have special computation rules; repurchase or termination of specified mutual fund units gives rise to capital gains on repurchase or termination.

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