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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>Development allowance for tea planting permits deduction from planting costs subject to reserve, carry forward, and transfer conditions.</h1> Section 33A grants a development allowance for tea planting computed from the actual cost of planting, defined to include land preparation, seeds and nurseries, planting and upkeep over the year of preparation and three subsequent years, subject to per hectare caps and reduction for amounts met by others; allowance is subject to furnishing prescribed particulars, creation of a reserve from a specified portion of the allowance to be utilised for business over eight years with restrictions, carry forward of unused allowance for up to eight assessment years, and transfer and amalgamation rules preserving or clawing back the allowance as specified.

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