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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>Expenditure on advertisement provision omitted: Rule 6B under Income tax Rules removed, altering allowable deduction treatment.</h1> Rule 6B, the specific provision addressing expenditure on advertisement and its tax treatment under the Income tax Rules for computing profits and gains of business or profession, has been omitted by a legislative amendment, removing the rule based mechanism that regulated the deductibility or categorisation of advertising expenditure.

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