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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>Restriction on depreciation deductions: new exclusions for certain motor cars and a fifty percent rule for short use assets.</h1> Amendment restricts depreciation deductions by excluding non Indian manufactured motor cars (with limited use exceptions) and machinery or plant whose cost is already allowed under a Central Government agreement, and by providing that assets in a block acquired and used for less than 180 days in the previous year receive only fifty per cent of the prescribed depreciation for that block.

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