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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 litigation expenses in tax proceedings removed after legislative omission of the specific statutory allowance.</h1> Section 80VV provided a deduction for expenditure incurred in the previous year in respect of proceedings before any income-tax authority, the Appellate Tribunal or any court relating to determination of liability under the Act by way of tax, penalty or interest; that deduction was subject to an aggregate monetary ceiling and the provision was later omitted by subsequent finance legislation.

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