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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>Existing liability exclusion clarifies advance tax is excluded from seizure adjustments of assets under income-tax law.</h1> Amendment clarifies that existing liability for adjustment against seized or requisitioned assets excludes advance tax payable, thereby restricting which liabilities may be satisfied by application of such assets and preserving the adjustment mechanism for other tax, assessment-determined, penalty or interest liabilities arising from searches.

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