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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>Application of Chapter: amendment clarifies prospective operation of section and fixes applicability from a later assessment year commencement.</h1> The amendment renumbers Section 95 as sub section (1) and inserts sub section (2) specifying that the Chapter applies to assessment years commencing on or after the stated commencement date, thereby clarifying the Chapter's prospective application from that assessment year threshold.

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