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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>Addition of Additional Commissioner of Income-tax expands officials listed under Section 3, Companies (Profits) Surtax Act.</h1> The Finance Act inserts the words 'Additional Commissioner of Income-tax' into section 3 of the Companies (Profits) Surtax Act, 1964 immediately after the existing reference to the Director of Inspection and Commissioner of Income-tax, thereby expanding the list of named tax officials in that provision.

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