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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>Profit-linked deductions grandfathering preserves existing SEZ developer and unit deductions for unexpired periods under DTC.</h1> The Discussion Paper excludes area-based exemptions from the DTC while grandfathering existing exemptions under the Income Tax Act, and treats profit-linked deductions as distortionary without extending them; it provides grandfathering for SEZ developers' unexpired deductions and will incorporate similar protection for units operating in SEZs to preserve their unexpired profit-linked deductions.

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