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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>Tax benefit defined to include tax reductions, deferments, refund increases, income reductions and loss increases under income tax law.</h1> Under Chapter X-A, Tax benefit is an expansive concept comprising reduction, avoidance or deferral of tax or other amounts payable under the Act; increases in refunds under the Act; analogous reductions or refund increases resulting from a tax treaty; and reductions in total income or increases in loss in the relevant previous year or any other previous year.

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