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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>Taxation of firms: firm income now taxed at maximum marginal rate under substituted sub-heading by statute.</h1> The amendment substitutes Chapter XV's sub-heading to read 'Firms, association of persons and body of individuals' and inserts a provision stating that where an entity is assessable as a firm, tax shall be charged on its total income at the maximum marginal rate.

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