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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>Equalisation levy compliance: nonresident service payments are non-deductible unless the levy is timely deducted and paid.</h1> The amendment disallows deduction for consideration paid to a non-resident for a specified service when an equalisation levy is chargeable but not deducted or, if deducted, not paid by the due date; however, if the levy is deducted in a subsequent year or was deducted earlier but paid after the due date, the amount is allowed as a deduction in the year the levy is paid.

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