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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 foreign-company dividends ceased; previously allowed partial relief where shares issued for technical services and repatriated dividends.</h1> Deduction for dividends from certain foreign companies was omitted. Previously the section allowed a partial deduction where shares in a foreign company were allotted to an assessee in consideration of patents, proprietary rights, or technical services, provided the agreement had Board approval and dividend income was received in, converted to, or brought into India in convertible foreign exchange in accordance with foreign exchange law.

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