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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 rules amended: non cash payment requirement and capped special reserve allowances redefine allowable business deductions.</h1> Amendments to Section 36 expand permissible non cash payment modes for deductions, insert co operative banks (excluding certain primary societies) into coverage, and introduce a capped special reserve allowance for specified entities derived from eligible business profits, with detailed definitions of specified entities and eligible business. Other changes omit a prior clause, replace a clause permitting statutory corporations' non capital expenditure deductions, and permit public financial institutions' contributions to specified credit guarantee funds to qualify as deductible.

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