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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>Aggregate deduction cap restricts total deductions under sections 70, 71 and 72 to a statutory ceiling.</h1> The provision prescribes an aggregate limit on deductions: the combined amount allowable under sections 70, 71 and 72 of the Direct Taxes Code, 2010 is capped by a single statutory ceiling, restricting the cumulative deductions claimable under those sections.

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