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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>Acquisition of commercial property: Individual bought a portfolio of commercial units in personal capacity with registered transfers.</h1> An individual purchased twelve commercial units in Mumbai from a corporate seller in his personal capacity, reportedly for investment via his family office. Registration documents reviewed by a data analytics firm show the transactions were registered in the relevant month, identifying the corporate seller and the individual purchaser and evidencing completion of conveyance formalities for the units.

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