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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>Investment realisation adjustments: gains or losses excluded from profit and loss accounts affect taxable income for insurance businesses.</h1> Any gain or loss on realisation of investments shall be added or deducted for tax if not credited or debited to the profit and loss account, and any provision for diminution in the value of investment debited to the profit and loss account shall be added back in computing profits and gains of other insurance business; amendment substitutes clause (b) of rule 5 and takes effect from 1st April, 2011.

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