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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 goods carriage clarifies vehicle weight terms for income tax applicability under section 44AE.</h1> For the purposes of section 44AE of the Income-tax Act, the statutory meanings of goods carriage, gross vehicle weight and unladen weight are adopted by reference from the Motor Vehicles Act, thereby aligning vehicle classification for tax purposes with the existing statutory weight definitions.

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