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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>Amendment to Section 239 adds specified categories of transactions to subsection (2), expanding its textual scope.</h1> An amendment inserts three new clauses into subsection (2) of section 239 to include transactions under the second proviso to subsection (2) of section 21, transactions under Explanation I to clause (c) of section 29A, and transactions under the second proviso to clause (j) of section 29A, thereby expanding the types of transactions covered by that subsection.

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