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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>Deductibility limits for working partners' remuneration revised with uniform slab and percentage-based allowances for firms.</h1> The amendment revises the deductibility of remuneration to working partners by replacing the prior multi-tiered, firm-specific limits with a uniform two-slab mechanism: an enhanced allowance on the initial slab of book-profit (or, in case of a loss, a specified fallback amount, or alternatively a percentage of book-profit, whichever is more) and a fixed percentage allowance on the balance of book-profit. The change removes distinctions between professional and non-professional firms and applies prospectively from the fiscal year beginning 1 April 2010.

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