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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>Insertion of clause (b) expands the taxable provision's scope, applied retrospectively to the stated effective date.</h1> The amendment inserts the words 'and clause (b)' in subsection (2) of section 115BBE immediately after 'clause (a)', and that insertion is deemed effective from the first day of April, 2017, thereby extending the subsection's application to include clause (b) from that retrospective date.

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