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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>Claim of rehabilitation scheme tax reliefs require prior central approval before allowance in returns to prevent revenue leakage.</h1> Reliefs envisaged in sanctioned rehabilitation schemes do not operate automatically for tax purposes and may be claimed and allowed only after formal processing and issuance of appropriate orders by the central approving authority. Assessing Officers must examine company assessment records from the cut-off date to identify and remediate any instances where such reliefs were claimed and wrongly allowed without departmental processing or central approval.

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