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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 limits for property income: prohibition with a narrow allowance and a cap tied to the property's annual value.</h1> The amendment replaces the prior sub-section to disallow deductions for specified categories of property while permitting a narrowly defined specific allowance for the first category; it also caps total deductions for the second category so that deductible amounts cannot exceed the annual value of the property as determined under the governing provision.

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