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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 involved in securities lending excluded from transfer for capital gains, with transferee cost fixed at transfer value.</h1> A transfer in a scheme for lending of securities under an agreement with the borrower and subject to SEBI and RBI guidelines is not regarded as a transfer under section 47(xv); it applies to any transferor or transferee, covers securities as defined by the SEBI/RBI guidelines, and fixes the transferee's cost as the value at which the transfer takes place.

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