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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>Threshold for section 12A replaced by the maximum non-taxable amount, altering the section's applicability under the amendment.</h1> Clause (b) of section 12A substitutes the words requiring receipts under sections 11 and 12 to exceed fifty-thousand rupees with the test that they exceed 'the maximum amount which is not chargeable to income-tax', thereby replacing a fixed monetary threshold with the statutory non-taxable ceiling and changing the operative trigger of the clause.

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