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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 under Section 80 extended to cover incomes governed by subsection (2) of section 73A by amendment.</h1> The amendment adds the words 'or sub-section (2) of section 73A' into section 80 of the Income-tax Act immediately after the existing reference to 'subsection (2) of section 73', thereby extending section 80's statutory linkage and deduction eligibility to include sub-section (2) of section 73A.

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