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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>No Benefit or Immunity: declarations under the Scheme apply only to the proceedings declared, not to others.</h1> Declarations under the Direct Tax Dispute Resolution Scheme, 2016 are confined to the proceedings for which the declaration is made; the Scheme does not confer any benefit, concession or immunity on the declarant in other proceedings, save for the explicit exceptions elsewhere provided in the Scheme.

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