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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>Immediate deduction for low-cost plant and machinery allowed in year of first use; disposal receipts and salary threshold rules also revised.</h1> Amendment permits full deduction in the year of first use for plant and machinery below a low-cost threshold. It revises the definition of 'moneys payable' to include insurance, salvage, compensation and sale proceeds, and applies a proportional adjustment for motor cars where a deeming rule fixes cost. It also replaces the prior monthly remuneration test with a test based on the amount of income chargeable under the head 'Salaries' being at or below a specified threshold.

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