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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 asset transfer in amalgamation not treated as transfer when to Indian amalgamated company, preserving cost basis and holding period.</h1> Section 47(vi) excludes from transfer a capital asset moved by the amalgamating company to the amalgamated company under a scheme of amalgamation, provided the amalgamated company is Indian. The transferee takes the asset at the cost of the previous owner and also inherits the previous owner's period of holding; the exclusion applies only where the asset transfer occurs in the scheme and the amalgamated entity is an Indian company.

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