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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>Compounding of offences: eligibility criteria narrowed and compounding capped at the tax involved under amended provisions.</h1> Amendment to section 138 restructures the first proviso to sub-section (1) to limit compounding eligibility to persons allowed to compound once for specified offences and to include persons accused under clause (b) of sub-section (1) of section 132, while omitting certain proviso clauses. Sub-section (2) is amended to set compounding at a proportion of the tax involved and to cap the maximum compounding amount at the full tax involved.

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