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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>Undistributed profits tax: repeal removes prior exemption for companies substantially interested by the public and their wholly owned subsidiaries.</h1> Section 108, which formerly excluded companies in which the public are substantially interested and wholly owned subsidiaries from application of section 104 in relation to the additional income-tax on undistributed profits, has been omitted by legislative amendment, thereby removing that statutory exemption.

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