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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 of prior-year adjustment rules to income from other sources ensures consistent tax computation across income heads.</h1> The provisions governing prior-year adjustments and deemed income adjustments applicable to business profits are to be applied, so far as may be, in computing income chargeable under Income from Other Sources, thereby aligning the treatment of recoveries and adjustments with that under Profits and Gains of Business or Profession; subsequent legislative omissions removed certain specific clauses relating to disposals or demolition of assets but do not change the directive to import the adjustment mechanisms.

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