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        F. Acts / Amendment Acts

        Section 8 - Amendment of section 35D.

        Finance Act, 2008
        Chapter III
        DIRECT TAXES

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        Terminology change: tax provision replaces 'industrial undertaking' and 'industrial unit' with broader 'undertaking' and 'unit'. Amendment revises section 35D terminology by substituting 'industrial undertaking' with 'undertaking' and replacing 'industrial unit' with 'unit', thereby broadening the provision's textual scope where the adjectival qualifier 'industrial' previously appeared.
                          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.

                                Terminology change: tax provision replaces 'industrial undertaking' and 'industrial unit' with broader 'undertaking' and 'unit'.

                                Amendment revises section 35D terminology by substituting "industrial undertaking" with "undertaking" and replacing "industrial unit" with "unit", thereby broadening the provision's textual scope where the adjectival qualifier "industrial" previously appeared.


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