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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>Site Restoration Fund deduction for petroleum operators limited to approved account deposits and subject to audit and utilisation rules.</h1> Site Restoration Fund allows an assessee in petroleum or natural gas operations under a government agreement to deduct deposits made to an approved special account or Site Restoration Account, limited to deposits or twenty percent of business profits, subject to audit report filing; deposits include interest. Withdrawals are restricted to scheme purposes; unused or withdrawn amounts and recaptured portions on early asset disposal are deemed business income. Certain expenditures and specified asset acquisitions are excluded from qualifying utilisation, and the Central Government may discontinue the deduction by notification.

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