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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>Deductibility of family planning expenditure for employers, with capital costs amortised under existing depreciation rules and related relief.</h1> Companies may deduct bona fide expenditure for promoting family planning among employees; revenue expenditures are deductible when incurred. Capital expenditure is treated with an initial deduction in the year of incurrence and the balance deductible in equal instalments over the immediately succeeding years. Provisions that govern depreciation and related deductions for research assets are made applicable to assets representing family planning expenditure, aligning capital allowance, amortisation and set-off treatment with the existing regime for scientific research assets.

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