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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>Redemption of preference shares constitutes a transfer even where issuer and subscriber share management, due to separate juridical personality.</h1> Redemption of preference shares constitutes a transfer for legal and tax purposes even when issuer and subscriber are under the same management, because they are distinct juridical entities; common management does not negate separate corporate personality and the redemption therefore triggers transfer characterization.

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