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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>Interest-tax deduction reduces taxable income of credit institutions by allowing a deduction under business or other income heads.</h1> Interest-tax payable by a credit institution is deductible in computing that institution's total income for an assessment year, notwithstanding the Income-tax Act; the deduction is allowable against income chargeable under the head Profits and gains of business or profession or under the head Income from other sources for that assessment year.

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