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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>Transfer of capital asset defined broadly to include exchanges, extinguishments, conversions and redemptions triggering capital gains.</h1> Section 2(47) defines transfer of a capital asset to include sale, exchange, relinquishment, extinguishment of rights, compulsory acquisition, conversion into stock in trade, allowing possession in part performance, transactions enabling enjoyment of immovable property, and redemption or maturity of zero coupon bonds. 'Transfer' is also stated to include any disposing, parting with or creation of an interest-directly or indirectly, absolutely or conditionally, voluntarily or involuntarily. Examples include capital reduction extinguishing shareholder rights and redemption of listed preference shares as transfers attracting capital gain treatment.

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