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| Legislation Name | Provision |
| Finance Act, 1987 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Commissioner of Income-tax, Punjab, Jammu & Kashmir and Himachal Pradesh |
|
 11  |
|||||
| 189 Itr 70 |
|
4 |
|||||
| Goodyear India Ltd v Haryana and Anr |
|
circa 1991 |
2 |
||||
| 189 Itr 81 |
|
circa 1991 |
2 |
||||
| 209 Itr 7 |
|
1 |
|||||
| 191 Itr 676 |
|
circa 1991 |
1 |
||||
| Sanghi Motors v Union of India |
|
1 |