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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>Exclusion of specified income broadened to include certain non-capital gain income in computing total income.</h1> The amendment substitutes the parenthetical exclusion of capital gains with a broader phrase expressly excluding both capital gains and the additional income category referred to in a specified sub-clause of the definition of income, thereby clarifying the scope of items excluded in computing total income under the provision.

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