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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>Income-tax Rules amendment removes specified table entries, changing the regulatory text and applying prospectively to future assessments.</h1> The Income-tax Rules amendment deletes the entries under columns (2) to (4) against serial number 10 in the table to rule 2BB(2), effecting a textual change to the rule and making the omission prospective in application from the stated commencement and assessment year.

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