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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>Amendment to section 271E expands penalty scope to include specified advance under income-tax law, effective June 2015.</h1> The amendment inserts the words 'or specified advance' after each occurrence of 'loan or deposit' in sub section (1) of section 271E, thereby bringing specified advances within the subsection's penalty provision and aligning their regulatory treatment with loans and deposits.

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