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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>Treatment of trust-held shares in income tax altered; excludes public sector and prescribed investment shares, applied retrospectively.</h1> Finance Act, 2007 substitutes a provision in the income-tax law: any shares in a company held by a trust or institution are excluded from the specified clause if they are shares in a public sector company or shares prescribed as a form or mode of investment; the substitution is deemed effective from 1 April 1999 and applies to shares held by the trust or institution after 30 November 1983.

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