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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>Amortisation of preliminary expenses: phased tax deduction for prescribed start-up and expansion costs subject to caps and conditions.</h1> Section 35D allows Indian companies and resident persons to amortise prescribed preliminary expenditures-such as feasibility and project reports, surveys, engineering services, legal and company formation charges-by claiming a phased deduction beginning with the year business commences or the new unit/extension starts, subject to prescribed caps linked to project cost or capital employed, audit and reporting requirements for non-corporates, and rules preserving treatment on amalgamation or demerger; amounts so deducted cannot be claimed under any other provision.

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