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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>Capital allowance timing: deduction allowed in the year of installation when installation follows acquisition under amended rules.</h1> The amendment conditions entitlement to the capital allowance on acquisition and on installation by requiring that qualifying assets acquired in a previous year exceeding the threshold must be installed by the specified cut off date; it adds a proviso permitting the deduction in the year of installation where installation occurs after acquisition and renames the prior proviso as a further proviso.

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