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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>Definition of residuary non banking company broadened to cover companies receiving deposits under schemes; cooperative banking exception removed.</h1> The amendment deletes the exception for co operative societies engaged in banking from the exclusion in section 2 and inserts a definition expanding residuary non banking company to include companies (other than specified financial companies) that receive deposits under any scheme or arrangement, by lump sum or instalments, contributions, subscriptions, sale of units or certificates, or other instruments, thereby broadening entities captured for interest tax purposes.

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