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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>Demerger transfer exclusion: capital asset transfers to a resulting Indian company not treated as transfer; cost and holding preserved.</h1> Section 47(vib) excludes from 'transfer' any demerger transfer of a capital asset by the demerged company to a resulting Indian company; the transferee takes the cost in the hands of the previous owner, and the previous owner's period of holding is counted for the transferee.

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