Inclusion of insurance companies expands Finance Act coverage, extending sections' application retrospectively and altering regulatory scope. Insertion of 'or insurance company' into section 101 brings insurance companies within the provision's scope alongside mutual funds, effected by a textual amendment and presented as consequential to related amendments so that both provisions cover insurance companies.
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.
Inclusion of insurance companies expands Finance Act coverage, extending sections' application retrospectively and altering regulatory scope.
Insertion of "or insurance company" into section 101 brings insurance companies within the provision's scope alongside mutual funds, effected by a textual amendment and presented as consequential to related amendments so that both provisions cover insurance companies.
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