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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>Determination of net profits clarifies allowable credits, excluded capital receipts, deductible expenses and non-deductible items under company law.</h1> Section 349 prescribes the method for determining a company's net profits by identifying receipts to be credited (for example, government bounties and subsidies), receipts of a capital nature and certain sale proceeds to be excluded from credit, specific working charges and financial costs (including directors' remuneration, staff bonuses, interest, repairs, depreciation and bad debts) to be deducted, and particular items (such as income tax and voluntary payments not arising from legal liability) which shall not be deducted.

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