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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>Classification of bamboo as timber clarifies applicability of Section 44AC, superseding earlier contrary Board guidance.</h1> The Board clarifies that bamboo is to be treated within the category of timber and not as 'any other forest produce' for the purposes of section 44AC, and withdraws its earlier contrary letter.

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