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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>Cross-reference deletion in capital gains relief narrows scope of linked exemptions under Income Tax provision.</h1> Amendment deletes the figures and letter ', 54E' from section 54H of the Income tax Act, removing the statutory cross-reference to section 54E and thereby altering the textual link between those provisions without otherwise modifying the substantive relief or eligibility language.

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