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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>Investment allowance for qualifying new assets in notified backward areas permits additional deduction subject to retention rules.</h1> Section 32AD permits an additional deduction for undertakings set up in notified backward areas that acquire and install a new asset (plant or machinery, subject to specific exclusions) within the prescribed installation window; the allowance is claimable in the year of installation at a prescribed proportion of actual cost. If the new asset is sold or otherwise transferred within the specified retention period, the allowance is treated as business income of the year of transfer and taxed in addition to any capital gain, with an exception for transfers by amalgamation, demerger or qualifying business reorganisations unless the successor transfers the asset within the retention period.

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