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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>Omission of Explanation after section 115Q narrows 'dividends' definition following amendment to section 115 O, effective April.</h1> Omission of the Explanation following section 115Q deletes a prior clarification that 'dividends' followed the definition in clause (22) of section 2 but excluded sub clause (e); this deletion is consequential to amendments to the dividend tax provision and takes effect from the commencement of the stated financial year.

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