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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>Period of limitation for orders under section 104 removed; earlier time limits and Board-application exception are recorded.</h1> Section 106 has been omitted; it previously prescribed the period of limitation for making orders under section 104 and contained a proviso preserving an exception where a company applied to the Board under the relevant procedure. Successive Finance Act amendments modified the limitation periods before the provision was ultimately omitted.

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