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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>Treatment of cess under section 40(a)(ii): omission of cess limits disallowance to taxes in business assessments.</h1> Interpretation of section 40(a)(ii): the Select Committee omitted the word 'cess' from the clause, so disallowance under section 40(a)(ii) applies to taxes only and not to cesses; the Board instructs that this position be communicated to Income Tax Officers to prevent further litigation.

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