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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 for agricultural extension project expenditure allowed, subject to notification and exclusive claim restriction provision.</h1> A deduction is available for expenditure on Board-notified agricultural extension projects undertaken in accordance with prescribed guidelines, originally allowing an enhanced one-and-one-half-times allowance but amended to operate on a single-times basis for later assessment years; such expenditure, once claimed and allowed, cannot be deducted under any other provision of the Income-tax Act for the same or any other assessment year.

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