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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>Application income determination: depreciation disallowed where asset acquisition claimed; income from trust property included in recipient's total income.</h1> Where income is required to be applied, accumulated or set apart for application, such income shall be determined without any deduction or allowance by way of depreciation or otherwise for any asset whose acquisition has been claimed as an application of income; additionally, where a trust or institution holds valid registration, income derived from property held under trust shall not be excluded from the total income of the person receiving that income for the relevant year.

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