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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>Long term specified assets under section: shares and debentures issued by a company qualify subject to issuance and transfer conditions</h1> The notification designates equity shares issued by Ushdev International Ltd. within one year and non-transferable for seven years, and debentures issued within one year and transferable or convertible only after seven years, as long term specified assets for the reinvestment tax provision, establishing issuance timing and post-issuance transferability/convertibility conditions that determine eligibility for the specified tax treatment.

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