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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>Amendment to Section 189 removes Explanation below sub section (3), effective 1 April 1993 under Finance Act.</h1> Amendment removes the Explanation appended to sub section (3) of Section 189 of the Income tax Act, effected by the Finance Act, 1992 and taking effect from 1st April 1993, thereby excising that explanatory text from the statutory provision while leaving the remainder of Section 189 intact.

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