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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 treatment of distributable income amended to limit dividend reductions and adjust company qualification for relief.</h1> Amendment narrows the reduction of distributable income to amounts reduced only by dividends actually distributed, and omits the former clause (ii). Sub-section (4) is tightened by replacing 'wholly or mainly' with 'mainly in the construction of ships or', adding a clause treating companies that are neither Indian nor have prescribed dividend arrangements in India as qualifying, and updating the Explanation to include 'the construction of ships or in'.

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