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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 Grants Special Leave, Overturns High Court Decision on Liquidated Damages</h1> The Supreme Court granted special leave, overturning the High Court's dismissal of the appeal. The case will proceed to be heard on its merits, focusing ... Whether Tribunal was justified in holding that the liquidated damages received by the assessee on account of breach of contract are nothing but a part of profit received from the industrial undertaking on which the assessee is entitled for deduction under sections 80HH and 80-IA - High Court, in our opinion, was wrong in dismissing the appeal in limine. We, therefore, allow this appeal, set aside the High Court's order The Supreme Court granted special leave and found a substantial question of law regarding the treatment of liquidated damages received by the assessee for breach of contract. The High Court's dismissal of the appeal was overturned, and the case was directed to be heard on its merits.

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