Amendment to section 80P removes a cross reference to another deduction and narrows the listed eligible deductions. The amendment to sub section (3) of section 80P deletes the words 'section 80H or' and substitutes a revised phrase that removes the earlier cross reference, so that the enumerated deductions in the provision are limited to the remaining named deduction provisions through deletion and substitution of the specified words, figures and letters.
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.
Amendment to section 80P removes a cross reference to another deduction and narrows the listed eligible deductions.
The amendment to sub section (3) of section 80P deletes the words "section 80H or" and substitutes a revised phrase that removes the earlier cross reference, so that the enumerated deductions in the provision are limited to the remaining named deduction provisions through deletion and substitution of the specified words, figures and letters.
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