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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>Deductions in computing total income: aggregate cap, filing conditions, and market value treatment for intra business transfers.</h1> Clause sets limits and conditions for Chapter VIII deductions: aggregate deductions cannot exceed gross total income; members of associations cannot duplicate deductions allowed to the association; Part C deductions require timely return filing and claim. Transfers between an eligible business and other businesses carried on by the assessee must be valued at market value where recorded consideration differs, with market value defined by open market price or arms length price for specified domestic transactions.

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