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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>Amendment to section 80I narrows qualifying period, shortens specified term and revises a statutory year reference.</h1> Amendments to section 80I insert a transitional cutoff limiting eligibility to a period after an initial commencement date but before a later cutoff (also added in a proviso), reduce the duration referenced in specified clauses from a longer term to a shorter term, and substitute an earlier statutory year reference, thereby narrowing the temporal scope and duration of the section's incentives.

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