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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>Tax scope extension to co-operative banking societies treats advances to them as advances to credit institutions.</h1> Amendment expands the Interest-tax Act so that advances to co-operative societies engaged in banking are treated as advances to other credit institutions by inserting the phrase 'or to any co-operative society engaged in carrying on the business of banking' into section 5, effective from the 1st day of October, 1991.

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