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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 additional wages to new regular workmen allowed for manufacturing companies for specified assessment years, subject to conditions.</h1> An Indian company deriving profits from manufacture of goods in a factory may claim a deduction equal to thirty per cent of additional wages paid to new regular workmen employed in that factory in the previous year, subject to subsection conditions, for specified assessment years; eligibility includes factories hived off, transferred, or acquired by amalgamation and the term 'factory' adopts the meaning in the Factories Act.

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