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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>Equalisation Levy: Tax on Consideration for Specified Service or E-commerce Supply under Finance Act 2016 Section 164(d)</h1> Equalisation Levy, as defined in section 164(d) of Chapter VIII of the Finance Act, 2016, refers to the tax imposed on the consideration received or receivable for any specified service or e-commerce supply or services under the provisions of this chapter.

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