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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>Prescribed authority for investment allowance designated as Secretary, Department of Scientific and Industrial Research, clarifying administrative responsibility.</h1> Rule 5AA of the Income-tax Rules, 1962 designates the Secretary, Department of Scientific and Industrial Research as the prescribed authority for purposes of the statutory provision governing investment allowance, identifying the administrative office responsible for eligibility determinations and related administrative actions under that provision.

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