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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>Period of holding rules determine capital gains timing and include prior owner holding or conversion preservation.</h1> The period of holding determines capital gains taxation: allotments (right, bonus, sweat equity) commence at allotment date; post liquidation periods are excluded; holdings acquired by gift or specified transfers include the previous owner's holding period. Securities transactions rely on actual delivery and transfer deeds to fix purchase or transfer dates; off market contracts use contract date if followed by delivery. FIFO governs aggregation mismatches and depository transfers. Conversions of preference shares, debentures or bonds into equity and certain consolidations preserve pre conversion or previous holding periods.

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