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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>Wealth-tax amendment revises clause numbering in section eleven, with retrospective effect to an earlier fiscal period.</h1> The Wealth-tax Act amendment substitutes the bracketed figure in section 11(2)(b), replacing the previously cited figure with a new one, and declares this substitution to be deemed effective retrospectively from the specified earlier commencement date. The amendment is limited to renumbering/substitution within that subsection and applies for all purposes from the stated retrospective effective date.

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