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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>Dividend exemption removed: earlier exemption for dividends from specified industrial undertakings and hotels is omitted.</h1> Section 85 of the Income-tax Act has been omitted. Previously it exempted from income-tax dividends paid or deemed paid to a shareholder by an industrial undertaking or a hotel to which section 84 applied, to the extent those dividends were attributable to profits on which tax was not payable under section 84.

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