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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>Commodities transaction tax deduction: CTT is allowable where taxed commodity trades form part of business income and stock-in-trade.</h1> Payment of commodities transaction tax (CTT) is allowable as a deduction under Profit and Gains of Business or Profession when the taxed commodities transactions are entered into in the course of business, the income from those transactions is included under that head, and the commodities are held as stock-in-trade; the rule primarily applies to commodity brokers and dealers.

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