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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>Removal of explanatory clause in income-tax provision narrows application of the affected exemption under section 54B effective thereafter.</h1> The law omits the Explanation to sub-section (2) of section 54B of the Income-tax Act, removing that explanatory provision from the statute and making the omission operative from the stated commencement date so the Explanation no longer informs interpretation or application of sub-section (2).

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