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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 provision amendment removes proviso references in Explanation to Section 112A, altering applicability wording effective next fiscal year.</h1> Amendment to section 112A deletes the words 'on account of the applicability of the fourth and fifth provisos thereof' from the opening portion of the Explanation to clause (a) and similarly deletes those words from the Explanation's second proviso, with effect from 1 April 2026.

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