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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>Tax deduction for tea, coffee and rubber development: limits, audit requirement and withdrawal conditions affect taxable income.</h1> Assessees in tea, coffee or rubber businesses who deposit amounts in an approved special or deposit account within the prescribed time may deduct the deposited amount or a statutory proportion of business profits, whichever is less, subject to an audit and filing requirement. Deposits are restricted to scheme specified purposes; restricted withdrawals are permitted only on limited events. Unutilised releases, certain utilisations, withdrawals on closure or dissolution, and sale of assets within an eight year period trigger deeming and recapture rules that treat affected amounts as business income.

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