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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>Financial corporation definition expanded to include public and government companies, broadening eligible entities under income-tax provisions.</h1> Amendment to section 36(1)(viii) substitutes the Explanation so that 'financial corporation' includes a public company and a Government company, and provides that the meanings of 'public company' and 'Government company' shall be those assigned in the Companies Act, 1956; the substitution is deemed effective from the specified operative date for income-tax purposes.

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