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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>Interest on specified debentures: eligibility extended to government, public sector and cooperative issuers by amendment.</h1> Amendment substitutes clause (ii) of section 80L to allow deduction for interest on debentures issued by institutions or authorities, any public sector company, or cooperative societies specified by Central Government notification, includes co operative land mortgage and development banks, defines public sector company as a statutory corporation or government company under the Companies Act, 1956, and omits the former sub section (2).

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