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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>Application amount computation: disallowance and related party adjustment rules now apply mutatis mutandis to exemption application calculations.</h1> The amendment inserts an explanation that specified disallowance rules and related party/transaction adjustment provisions shall, mutatis mutandis, apply when determining the amount applied to charitable or similar purposes under the exemption clauses, thereby requiring those computational and limitation rules used for business income to govern calculation of application amounts.

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