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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>Expansion of statutory language to include 'specified sum', broadening the scope of penalties under the income-tax provisions.</h1> Insertion of the phrase 'or specified sum' into the operative text expands the items captured by the provision: each occurrence of 'loan or deposit' in the primary subsection is to be read as including the additional phrase, thereby extending the statutory description of covered financial receipts within the existing framework.

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