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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>Deferred taxation affirmed: AS 22's deferred tax framework upheld as consistent with company law provisions.</h1> The Rule adopting AS 22 neither suffers from excessive delegation nor is inconsistent with the Companies Act; deferred tax is an accrual reflecting timing and measurement differences between accounting profit and taxable profit arising from divergent treatment or amounts of revenue and expense, and is properly recognized as tax expense under the accounting framework.

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