Deduction rate change in section 36 alters allowable deduction and omits a related clause affecting eligibility. Amendment revises the treatment of a specified deductible item in section 36(1): it increases the statutory rate applicable to the identified deduction and removes a referenced qualifying institution from the clause; it also deletes the adjacent clause that previously established a separate entitlement, thereby altering the conditions and quantum of the allowable deduction.
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.
Deduction rate change in section 36 alters allowable deduction and omits a related clause affecting eligibility.
Amendment revises the treatment of a specified deductible item in section 36(1): it increases the statutory rate applicable to the identified deduction and removes a referenced qualifying institution from the clause; it also deletes the adjacent clause that previously established a separate entitlement, thereby altering the conditions and quantum of the allowable deduction.
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