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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>Exemption for technical testing of newly developed drugs ended, altering the tax treatment of clinical testing services.</h1> Exemption applied to services of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India; that exemption was withdrawn, altering the taxable treatment of those services.

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