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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>Non-application of clause viib: proviso excludes its operation from the effective date, changing applicability under section 56.</h1> An amendment inserts a proviso to exclude the operation of clause (viib) in subsection (2) of section 56 of the Income-tax Act, providing that the clause shall not apply on or after the specified effective date and thereby removing the clause from application from that date.

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