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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>Specification of public sector company as applicant under Chapter XIX-B establishes eligibility for tax proceedings upon gazette publication.</h1> Central Government, exercising delegated authority under the Income-tax Act, specifies public sector company as the class of persons authorised to act as applicant for the purposes of Chapter XIX-B, superseding a prior notification; the specification takes effect on publication in the Official Gazette.

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