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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>Amendment to section 45 removes specified subsections, altering statutory composition under the Income-tax Act framework.</h1> The amendment omits sub-Sections (2), (3) and (4) of section 45 of the Income-tax Act, effecting a direct deletion of those subordinate provisions from the statute and changing the composition of section 45 without adding replacement text or procedural or transitional provisions.

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