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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>Deductibility of revenue expenditure: deduction allowed for notified corporations where expenditure serves authorised objects under their constituting Act.</h1> Deduction is allowed for revenue expenditure (not capital) incurred by a corporation or body corporate if: (a) it is constituted or established by a Central, State or Provincial Act; (b) the Central Government has notified the entity in the Official Gazette for this purpose with regard to the Act's objects and purposes; and (c) the expenditure is incurred for the objects and purposes authorised by the constituting Act.

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