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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>Definition of income expanded to include specified sums under section 56 and adjust holding period rules for electronic gold receipts.</h1> The Bill amends Income tax Act definitions: it removes an Additional Commissioner of Income tax (Appeals) from clause (19B), inserts clause (28CA) defining Joint Commissioner (Appeals) to include Joint or Additional Commissioners appointed under the appointment provision, expands the definition of income by adding sub clauses to include specified sums under section 56(2), and amends the short term capital asset Explanation to include pre conversion holding periods for Electronic Gold Receipts and gold released on conversion.

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