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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>Power to remove difficulties enables government to issue orders modifying application of tax law to remove implementation obstacles.</h1> Section 298 empowers the Central Government to make orders, not inconsistent with the Income-tax Act, to remove difficulties in giving effect to the Act, including adaptations or modifications for the application of a repealed Act to specified assessments; amendments added a time-limited order-making power for difficulties arising from a specified amendment and require such orders to be laid before each House of Parliament.

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