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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>Exclusion of clause-based adjustments in income computation for foreign company assessees changes applicable tax calculation rules.</h1> The substituted proviso excludes specified clause-based adjustments from applying when computing the incomes identified in the special income provision for foreign company assessees, thereby altering the interaction between the proviso to section 57 and those income categories.

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