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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>Phase out of tax deductions limits profit linked and weighted tax incentives, reducing enhanced allowances and capping accelerated depreciation.</h1> The Bill phases out profit linked, investment linked and area based deductions and abolishes weighted deductions prospectively; it prescribes specific restrictions or cessation of benefits for SEZ export units, infrastructure and resource deductions, reduces enhanced research and skill development multipliers to ordinary deduction levels in staged steps, and caps accelerated depreciation rates for relevant asset blocks, with amendments applying to assessment periods after the implementation points and eligibility tied to commencement or claim dates where specified.

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