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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>Cost Inflation Index update: new index entry for the financial year, applicable from the stated year for assessment calculations.</h1> Amendment inserts a new Cost Inflation Index entry for financial year 2023-24, to be used in indexation for capital gains computation, made under the Explanation to section 48 and effective from the commencement of the financial year, applying to the corresponding assessment year and subsequent assessment years.

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