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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 of section 161 removes explanatory clause to subsection (1A), altering statutory text available for income-tax interpretation.</h1> The Finance (No. 2) Act, 1991 amends the Income-tax Act by omitting the Explanation to sub-section (1A) of section 161, removing that explanatory clause and thereby altering the statutory text subject to interpretation and administrative application.

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