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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>Commodity derivatives traded on recognised associations qualify as eligible transactions if electronically traded and supported by time stamped contract notes.</h1> Amendment inserts clause (e) in section 43(5) to treat trading in commodity derivatives on a recognised association as an eligible transaction. Explanation 2 defines 'commodity derivative' per Chapter VII of the Finance Act, 2013; an 'eligible transaction' as electronic screen-based trades through registered members or intermediaries under the Forward Contracts (Regulation) Act, 1952 supported by time-stamped contract notes showing unique client identity number, unique trade number and PAN; and 'recognised association' as an entity under clause (j) of section 2 of that Act meeting prescribed conditions and notified by the Central Government.

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