| CMV01057300 | Section 2(14) - Capital Asset - Agricultural Lands in India [Sub-Clause (iii) of Clause (14) of Section 2] - Urban agricultural land treated as capital asset under section 2(14) Position upto assessment year 2013-14 |
| CMV01057200 | Section 2(14) - Capital Asset - AGRICULTURAL LANDS IN INDIA [SUB-CLAUSE (iii) OF CLAUSE (14) OF SECTION 2] - Section 2(14)(iii) of Income Tax Act, 1961 |
| CMV01057100 | Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Gain arising from transfer of archaeological collections, drawings, paintings, sculptures or any work of art acquired prior to 1-4-2007 |
| CMV01057000 | Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Nature of gain |
| CMV01056900 | Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Judgments no longer beneficial to assessee |
| CMV01056800 | Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Effect of the amendment by the Finance Act, 2007 |
| CMV01056700 | Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Amendment by the Finance Act, 2007 excluding paintings, etcfrom purview of being personal effect |
| CMV01056600 | Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Utensils as Personal effect |
| CMV01056500 | Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Conversion of capital assets into personal effects |
| CMV01056400 | Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Capital gain on sale of personal effects Long-term or short-term |