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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>Supreme Court rules insurance and overhead charges not deductible</h1> The Supreme Court dismissed the appeal regarding deduction claimed on the basis of equalised insurance. The Tribunal assumed insurance charges were Rs. ... Appeal to Supreme Court - New/Different plea - Valuation The Supreme Court dismissed the appeal regarding deduction claimed on the basis of equalised insurance. The Tribunal assumed insurance charges were Rs. 17.45, and overhead charges were not deductible. No opinion was given on the penalty levy. No costs were awarded.

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