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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>Omission of section 158BI: statutory removal from the Income-tax framework, effective from the specified operative date.</h1> Omission of section 158BI from the Income-tax Act: the provision is omitted by enactment and is deemed to have been omitted with effect from 1 September 2024, effectuating a statutory removal of that provision as of the specified effective date.

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