Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 56(2)] [Section 56] [Entire Act] Union of India - Subsection Section 56(2)(h) in The Income Tax Act, 1961 (h)by way of transaction not regarded as transfer under clause (vicb) or clause (vid) or clause (vii) of section 47.