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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>Tax exemption on shareholder dividends from qualifying industrial, hotel or shipping profits where company tax relief applies.</h1> Shareholders are exempt from income-tax on dividends attributable to company profits from an industrial undertaking, hotel business, or ship that are not taxed at the company level, subject to rules made by the Board; the provision ties shareholder tax treatment to company tax relief for qualifying profits.

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