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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>Relief in tax under section 115JB via prescribed formula requires electronic claim in Form 3CEEA and verification.</h1> Relief under section 115JB for book profit effects of past income from an advance pricing agreement or secondary adjustment is computed by the formula (A-B)-(D-C), treating negative results as zero and deeming tax amounts to be zero where no tax arises; the relief reduces the tax credit allowed under the separate provision and must be claimed electronically in Form No. 3CEEA with authorised verification and prescribed filing procedures.

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