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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>Depreciation restriction: domestic companies opting for concessional tax regime face capped allowance on certain asset blocks under new rules.</h1> The amendment restricts depreciation allowance for domestic companies opting for the concessional corporate tax regime by capping the allowance in respect of any block of assets to a fixed capped percentage of the written down value of that block, and substitutes specified higher figures in the Rules' Appendix with the capped figure effective from the stated implementation date.

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