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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 tax-exempt income: requires including income on which no tax is payable under specified chapter.</h1> Computation of Total Income requires inclusion of income on which no income-tax is payable under the relevant chapter, such that amounts exempt from tax under those provisions are nevertheless aggregated into the assessee's total income for computation purposes.

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