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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>Determination of tax scope limited to periods up to specified financial year by amendment to section 74.</h1> Section 74 is amended to limit its application to determinations of tax pertaining to the period up to Financial Year 2023-24 by inserting the qualifying phrase into the marginal heading, adding sub section (12) to state applicability for that period, and omitting Explanation 2; the amendment is commenced by notification.

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