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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 for new industrial undertakings: limited tax relief tied to employment of rehabilitated workers and formation conditions.</h1> Section 80H allowed a limited deduction from profits of qualifying new industrial undertakings employing displaced persons or related rehabilitated employees, subject to formation restrictions (no splitting, reconstruction, or transfer of used plant), a prescribed commencement period for manufacturing, workforce size requirements, a certified minimum proportion of rehabilitated employees, definitions for family members, and rules for computing daily averages; the deduction applied for the year manufacturing began and for a limited number of subsequent assessment years, but the section was omitted effective 1 April 1976.

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