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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>Aggregate average advances: method for averaging monthly outstanding advances of rural bank branches for tax deduction computation.</h1> Computation prescribes that for each rural branch outstanding advances at month-end for each month of the previous year are aggregated, each branch total divided by the number of months taken into account to yield a branch average, and the aggregate average advances for the scheduled bank equals the sum of those branch-level averages; 'rural branch' and 'scheduled bank' have the meanings assigned in the clause explanation.

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