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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>Officer designation change: 'Deputy Commissioners' replaces 'Assistant Commissioners' in income-tax provision, applied retrospectively.</h1> The amendment replaces the term Assistant Commissioners of Income-tax with Deputy Commissioners in the specified clause of the Income-tax Act, and the substitution is deemed effective retrospectively from the first day of April, 1988.

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