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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>Deduction for industrial profits allowed when eligibility mirrors prior law and computation follows former section rules.</h1> Deduction is allowed where an assessee's gross total income includes profits from businesses that would have been covered by the former section 80-IB and the assessee would have been eligible under that repealed provision; the deduction must be calculated as per the former section's methodology and is limited to the tax years that would have been allowable under the former provision.

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