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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>Omission of section 44AC removes a presumptive taxation provision and ends its applicability to affected assessees.</h1> Omission of section 44AC removes a specific presumptive taxation provision from the Income-tax Act, effective from the commencement date specified by the Finance Act, 1992; the amendment deletes the statutory provision, altering the compliance and reporting framework for taxpayers previously within its scope.

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