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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>Statutory amendment clarifies credit-balance precedence and omits specified subsections altering tax provisions.</h1> The Finance Act, 2016 amends the Finance Act, 2015 by omitting clause (ii) of section 4 effective from the earlier stated date; substituting a 'notwithstanding' qualifier into the provision addressing credit balances to establish its precedence over other law; omitting an entire subsection elsewhere in the Act; and deleting a clause within another subsection, with the latter three changes effective from the later stated date.

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