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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>Manufacturing and export incentives: fiscal, tax and policy measures to boost domestic production and MSME competitiveness.</h1> Union Budget 2017-18 advances manufacturing and exports by introducing a reduced corporate tax rate for companies with turnover up to Rs. 50 crore, revising start-up tax exemption and loss carryforward conditions, proposing abolition of the FIPB with further FDI liberalisation, extending MAT credit carry forward to 15 years, increasing incentives for electronics manufacturing, correcting inverted duties across sectors, launching the Trade Infrastructure for Export Scheme (TIES), and allocating capital for multimodal logistics, station modernisation, tourism zones and skills schemes.

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