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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>Eligible business definition broadened to include scalable models; timing rule for startup deduction retargeted to the relevant previous year.</h1> The Explanation to section 80 IAC is amended: clause (i) now defines eligible business as a business by an eligible start up engaged in innovation, development or improvement of products, processes or services, or a scalable business model with high potential for employment generation or wealth creation; clause (ii) replaces the figure '2019' with '2021' and substitutes the multi year phrase with 'in the previous year relevant to the assessment year for which deduction under sub section (1) is claimed', altering the temporal eligibility reference for the deduction.

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