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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>Wealth tax treatment of specified equity shares changed, providing temporary exemption for qualifying initial-issue manufacturing shares.</h1> Amendments increase a proviso threshold, exclude trees standing on agricultural land (not in orchards or plantations), replace 'held by the assessee' with 'owned by the assessee' throughout, and add a temporary valuation exception for initial-issue equity shares of companies established mainly for manufacture or production of items in the tax schedule, applicable for five successive assessment years following first issue.

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