Tax deduction eligibility expanded by inserting an additional referenced provision into the statutory list, widening recognized deductions. The amendment inserts the words 'section 80QQ or' immediately after the phrase 'section 80L or' in section 80A(3), thereby expanding the list of deduction provisions referenced in that subsection and altering which specified deductions are formally recognized within the provision.
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.
Tax deduction eligibility expanded by inserting an additional referenced provision into the statutory list, widening recognized deductions.
The amendment inserts the words "section 80QQ or" immediately after the phrase "section 80L or" in section 80A(3), thereby expanding the list of deduction provisions referenced in that subsection and altering which specified deductions are formally recognized within the provision.
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