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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>Capital expenditure deduction for specified businesses permitted, subject to conditions and exclusions under new tax provision.</h1> A new provision permits full deduction of capital expenditure wholly and exclusively incurred for specified businesses-cold chain facilities, warehousing for agricultural produce, and cross country pipeline networks (with integral storage)-subject to exclusions for land, goodwill and financial instruments. Eligibility excludes businesses formed by splitting/reconstruction or by transfer of previously used machinery, though imported machinery previously used abroad may qualify and a 20% de minimis for previously used plant is allowed. Chapter VIA benefits are disallowed for these incomes and the deduction cannot be claimed elsewhere; special commencement dates and an additional limited deduction for certain pipeline projects are provided.

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