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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 dividend income attributable to profits from specified undertakings allowed when company profits are tax exempt or deductible.</h1> Section 80K allowed a deduction from dividend income equal to the portion attributable to a company's profits from new industrial undertakings, ships, or hotel business where those profits were not taxed in the company or the company was entitled to a specified deduction, subject to Board rules for apportionment and statutory temporal exclusions.

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