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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>Reference expansion in section 77 broadens linked provisions to include an additional tax provision, extending its reach.</h1> The amendment substitutes the citation in clause (a) of sub-section (2) of Section 77 so that the prior reference to sub-section (1) of section 73 is replaced by a widened reference that includes both sub-section (1) of section 73 and section 74A, thereby extending the reach of Section 77(2)(a) to the newly included provision.

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