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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>High Court directs Tribunal on expenditure classification in Indonesia, revenue loss, entertainment expenses</h1> The High Court directed the Tribunal to refer questions of law regarding expenditure on project setup in Indonesia, classification of loss as revenue ... Business Expenditure, Business Loss The High Court directed the Tribunal to refer questions of law regarding expenditure on project setup in Indonesia, classification of loss as revenue loss, and allowance of entertainment expenditure. The court declined to refer questions on donation deduction and gifts to agents.

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