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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>Applicability of payment restrictions clarified: amended payment and repayment rules apply from the effective amendment date.</h1> The amendments raising monetary ceilings were made effective from 1 4 1989. The amended payment restriction provisions apply to payments or repayments made on or after 1 4 1989, while the amendment affecting disallowance under the business expense rule applies to payments made in the previous year relevant to the assessment year 1989 90 and subsequent years.

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