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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>Substitution of Tax Authorities: references updated to include 'Principal' and regular designations for tax authorities under income-tax law.</h1> References in the Income-tax Act to specified authorities are substituted to read each office as both the corresponding Principal designation and the original designation (e.g. Commissioner Principal Commissioner or Commissioner; Director Principal Director or Director; Chief Commissioner Principal Chief Commissioner or Chief Commissioner; Director General Principal Director General or Director General), with consequential grammatical changes, effective 1 June 2013, save as otherwise expressly provided or where context requires.

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