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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>Deduction for agricultural extension expenditure: full deduction for notified projects, but bars claims under other provisions.</h1> Deduction for expenditure on agricultural extension projects is available when the project is notified by the competent authority; the assessee may claim a deduction equal to the expenditure incurred, and if such deduction is allowed under this provision the same expenditure cannot be claimed under any other provision of the Income Tax Act for the same or any other assessment year.

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