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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>Removal of difficulty power: central government may issue Gazette orders to resolve implementation issues arising from tax amendments.</h1> The amendment grants the Central Government authority to issue Gazette-published orders to remove difficulties encountered in implementing specified amendments to Chapter V of the Finance Act, 1994 effected by the Finance Act, 2013, subject to consistency with the Chapter and a statutory temporal limit on the exercise of that power.

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