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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>Original value determination of plant and machinery clarified as per Accounting Standards for notification amendment.</h1> The amendment clarifies that the original value of the investment in the plant and machinery installed in the factory of the independent textile processor shall be the original value as determined in accordance with the Accounting Standards issued by the Institute of Chartered Accountants of India on Accounting for Fixed Assets.

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