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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>Inclusion of profession in taxable receipts expands the scope of business income under amended income-tax provisions.</h1> Amendment broadens the taxable scope by inserting 'or profession' into clause (va) of section 28, aligning professional receipts with receipts from business for the purposes of that provision; the insertion applies in sub-clause (a) and in the proviso at clause (i), extending the provision's application to professional activities.

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