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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>Omission of Rule 6AC alters allowance framework for expenditure under Income-tax Rules, removing those specific regulatory limits.</h1> Rule 6AC of the Income-tax Rules, 1962, which set limits and conditions for allowance of expenditure in certain cases, was omitted by the Income-tax (Thirty-second Amendment) Rules, 1999, with effect from 19-11-1999, thereby removing that specific regulatory framework governing the deduction of business or professional expenditure.

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