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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>Trust business income: exemption for trust or institution income doesn't apply unless business is incidental and separate books are maintained.</h1> The amendment excludes profits and gains of business of a trust or institution from the application of the income-tax exemption provisions unless the business is incidental to the attainment of the trust's or institution's objectives and separate books of account are maintained in respect of such business.

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