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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>Refund and adjustment powers expanded to require consideration of specified factors when refunds, adjustments or other dispositions are made.</h1> The amendment revises Section 280N to substitute the prior phrase with language allowing tax credits to be 'refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as may be specified,' thereby authorising refunds as an explicit administrative option and requiring that dispositions of credits consider specified factors.

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