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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 Water sports under income-tax clause confirms administrative designation and tax provision applicability.</h1> The Central Government designates Water sports as a sport for the purposes of clause (23) of section 10 of the Income-tax Act, 1961 by Notification No. 264 dated 17 September 2002, effecting an administrative specification of the sport within the scope of the referenced income-tax clause.

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