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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>Method of computation of capital gains requires deduction of transfer costs, acquisition and improvement costs, with indexation for long term assets.</h1> Section 48 requires computing capital gains by deducting from full value of consideration the expenditure wholly and exclusively incurred for transfer, the cost of acquisition and cost of improvement, with the cost figures excluding interest deductions under section 24(b) and Chapter VIA. For long term assets, indexed cost of acquisition and indexed cost of improvement replace unindexed costs except for specified exceptions; special rules govern units of business trusts, non resident currency computation, prescribed attributions under section 45(4), and several provisos limiting indexation and allowing deemed market value in certain transfers.

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