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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>Government grant defined: assistance in cash or kind for compliance, excluding valueless advice and normal trading.</h1> Government Grant denotes assistance in cash or in kind to secure past or future compliance with specified conditions and excludes assistance lacking an attributable value, such as free technical or marketing advice, and transactions with the Government that are commercially indistinguishable from ordinary trading dealings.

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