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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>Income from business: profits rule with specified categories computed under designated schedules and general gross earnings less expenses rule.</h1> Computation of income from business provides that income from business equals the profits of the business; for specified business categories profits are computed under corresponding Schedules (e.g., insurance, qualifying ship operations, mineral oil/natural gas, SEZ development, and other listed businesses, including presumptive-basis cases). For businesses not so specified, profits are gross earnings reduced by business expenditure incurred by the assessee.

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