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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>Exclusion of specified companies from Section 104: certain industrial and nonresident companies fall outside dividend applicability.</h1> The substituted sub-section provides that Section 104 shall not apply to Indian companies whose business consists mainly in ship construction, manufacture or processing of goods, mining, or generation or distribution of electricity or any other form of power, and to companies that are neither Indian nor have made prescribed arrangements for declaration and payment of dividends within India; a company's business is deemed to consist mainly in those activities where income from them is fifty-one per cent or more of gross total income for the relevant previous year.

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