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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>Unabsorbed depreciation set-off required before Chapter VI-A deductions, altering entitlement timing for claimants' income-tax exemptions.</h1> The issue is whether unabsorbed depreciation must be set off against business income before computing Chapter VI-A deductions. The court held that unabsorbed depreciation is to be adjusted against income first, and Chapter VI-A deductions are allowable only from the Gross Total Income remaining after such set-off, reversing the tribunal's approach that had permitted Chapter VI-A relief prior to the depreciation set-off.

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