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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>Deduction under section 35CC: the rule requiring a statement of expenditure was omitted, changing compliance requirements.</h1> Rule 6AAB of the Income-tax Rules required a statement of expenditure to claim a deduction under section 35CC; Rule 6AAB was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, removing that rule-based statement requirement and changing the regulatory framework for claiming the deduction.

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