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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 adjustment for tax computation: include or exclude exempt AOP income and specified FII securities gains accordingly.</h1> Book profit computation for affected companies is adjusted: add expenditures relatable to an assessee's share of AOP/BOI income exempt from tax and add expenditures relatable to capital gains on securities accruing to Foreign Institutional Investors; reduce book profit where such exempt AOP/BOI income or such FII securities capital gains are credited to the profit and loss account. Definitions of Foreign Institutional Investor and securities are adopted by statutory cross reference. The amendments apply prospectively from the specified fiscal year and relevant assessment years.

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