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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 Section 80J Deduction Computation Questions</h1> The High Court directed the Tribunal to refer questions on deduction computation under section 80J for opinion, focusing on rectifiability of capital ... New Industrial Undertaking The High Court of Punjab and Haryana directed the Tribunal to refer three questions of law regarding the computation of deduction under section 80J for its opinion. The questions relate to the rectifiability of mistakes in calculating capital for deduction purposes and the applicability of section 80J(1A) inserted by the Finance Act.

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