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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>Rescission of tax exemptions: Central government may revoke or modify previously granted income-tax relief in specified territories.</h1> Power to rescind previously granted tax relief is vested in the Central Government, which may, by general or special order, revoke or modify an exemption, a reduction in rate, or other adjustment relating to income-tax or super-tax granted under section 294A of the Income-tax Act, 1961, in favour of any assessee or class and in respect of the whole or any part of the income; Clause 531 concerns such rescission for certain Union territories.

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