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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 sections 182 and 183 removes those provisions from the Income tax Act effective April 1, 1993.</h1> Sections 182 and 183 of the Income tax Act are expressly removed by the Finance Act, 1992, operating as a legislative amendment to the Income tax statute and taking effect from 1 April 1993, thereby altering the statutory framework of direct tax law from that effective date.

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