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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>Approval under housing finance tax provision permits Home Trust to claim special reserve deductions subject to annual audit and compliance.</h1> Approval under the income-tax provision for housing finance entities has been granted to Home Trust Housing Finance Company Ltd., Calcutta for specified assessment years, enabling claim of the special reserve deduction. The approval is conditional on the company having as its main object long-term housing finance during the period, creation and maintenance of the special reserve, annual submission of audited financial statements with the deduction statement by the return due date, and fulfillment of all other statutory conditions for the deduction.

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