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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 long-term capital gains provision omitted, removing the statutory deduction framework for non-company assessees.</h1> Section 80T provided a deduction from total income for assessees other than companies where long-term capital gains arose: full allowance up to a threshold and a capped deduction otherwise, with increases calculated by reference to schedule rates for different asset classes and detailed rules allocating the deduction among gains from land/buildings, gold/bullion/jewellery and other assets, subject to an overall cap for certain categories.

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