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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 coverage expanded to expressly include companies alongside other associations, clarifying taxable entity scope.</h1> The amendment replaces the existing phrase in sub section (2) of section 41 of the Wealth tax Act with wording that expressly includes a company alongside any other association of persons, thereby clarifying that the sub section applies to companies as well as other associations of persons.

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