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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>Necessity or expediency test added to tax-evasion provision, conditioning action on a necessity/expediency judgment.</h1> Amendment inserts a necessity or expediency qualification into the income tax provision addressing tax evasion by adding the words 'it is necessary or expedient so to do' after the phrase concerning 'the evasion of payment of tax on income,' thereby conditioning the statutory trigger for action on a necessity or expediency judgment.

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