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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 upholds Tribunal decision on deduction of deferred rebates & unabsorbed losses for non-resident shipping company</h1> The High Court of Calcutta upheld the Tribunal's decision in favor of the Revenue, regarding the deduction of deferred rebates and unabsorbed losses for a ... - The High Court of Calcutta addressed questions regarding the deduction of deferred rebates and unabsorbed losses for a non-resident shipping company. The Tribunal's decisions were upheld in favor of the Revenue based on previous court decisions. The judgment was delivered by B.P. Banerjee and S.C. Sen, JJ.

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