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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>Omission of section 144BA removes the statutory reference-to-Commissioner mechanism, altering the tax reference framework from the fiscal commencement.</h1> Clause 34 proposes omission of section 144BA of the Income-tax Act, removing the statutory reference-to-Commissioner mechanism inserted by the earlier Finance Act; the repeal is to take effect from the commencement of the relevant fiscal year.

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