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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>Deduction restriction: claiming chapter deductions for specified business profits bars any additional special-deduction for that business.</h1> Where a deduction under any provision of the Chapter headed 'C. Deductions in respect of certain incomes' is claimed and allowed in respect of profits of a specified business, no deduction shall be allowed under the provisions of the special investment allowance regime in relation to such specified business for the same or any other assessment year; the amendment is prospective and applies from the stated operative date to the relevant assessment year and subsequent years.

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