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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 tea bushes or livestock declared not part of business or profession under Section 43, with retrospective effect.</h1> The amendment narrows the meaning of business or profession by expressly excluding tea bushes and livestock from that expression and makes that exclusion retrospective, so that tea bushes and livestock are not treated as activities falling within the business or profession concept for income-tax purposes.

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