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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>Employment-linked deduction period reduced for apparel manufacturers, easing the qualifying days required for wage-based deduction.</h1> A proviso inserted with effect from 1 April 2017 provides that an assessee engaged in the business of manufacturing of apparel shall be treated as if, in sub-clause (c) of the Explanation to sub-section (2), the words 'two hundred and forty days' were substituted by the words 'one hundred and fifty days', thereby reducing the qualifying days threshold for the applicable wage-linked deduction.

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