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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>Journalist source protection: tax officers must refrain from summoning newspaper editors over published articles pending legal guidance.</h1> Income-tax officers are directed to refrain from issuing summons under section 131 to editors of newspapers and magazines seeking particulars about published articles, acknowledging journalists' asserted right to refuse disclosure of sources and avoiding actions seen as infringing press freedom; the Board will consult the Law Ministry on broader treatment and issue fresh instructions before any further measures.

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