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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>Provisional assessment tax treatment clarified: provision deeming advance or deducted tax as payment has been omitted by amendment.</h1> Section 234, formerly addressing tax payable under provisional assessment and deeming tax paid under advance-payment and deduction-at-source regimes to be payment towards provisional assessments, has been omitted; legislative amendments altered its cross-references before its eventual repeal.

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