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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>Research expenditure deduction: approval and Central Government notification required, with protection for deductions despite later withdrawal.</h1> Amendment to section 35 requires prescribed approval and Central Government notification in the Official Gazette for institutions to qualify for research-related deductions, replaces references to authority with Government, mandates that post-enactment applications be processed within twelve months, and inserts Explanations preserving deductions even if subsequent withdrawal of approval to institutions or programmes occurs.

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