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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>Book profit computation clarified: accounting basis, revaluation reserve adjustment, and life insurance income excluded from the section.</h1> Amendment requires companies to compute book profit using Part II of Schedule VI unless the proviso to section 211 mandates application of the Act governing the company; adds revaluation reserve on retirement or disposal of revalued assets as an adjustment; confirms a prior option for affected companies to follow Part II and Part III of Schedule VI or their governing Act for certain assessment years; and excludes life insurance business income (as referred to in section 115B) from the scope of the section.

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