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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 80A removes subsection (4), eliminating that provision's effect from the statutory commencement.</h1> The Finance Act, 1978 expressly omits sub-section (4) of Section 80A of the Income-tax Act, directing that sub-section (4) shall be omitted with effect from the commencement date, thereby changing the statutory text and operative content of Section 80A.

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