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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>Definition of India expanded to include maritime zones and airspace, altering territorial scope for wealth-tax purposes.</h1> The amendment to section 2 of the Wealth-tax Act inserts the office designations Additional Commissioner and Additional Director into clause (ca) with specified retrospective commencement dates, and substitutes clause (ka) to redefine 'India' to include constitutional territory together with territorial waters, seabed and subsoil, continental shelf, exclusive economic zone and other maritime zones as per the 1976 maritime statute, and the air space above them, with the substitution treated as having retrospective effect.

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