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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>Gain or loss on realisation of investments must be adjusted for tax when not reflected in the profit and loss account.</h1> The amendment requires that any gain or loss on realisation of investments be added or deducted for tax purposes if not credited or debited to the profit and loss account, and that any provision for diminution in the value of investment debited to the profit and loss account shall be added back.

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