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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>Definitions: interpretation of terms for profits and gains of business or profession clarifies transactional and succession scope.</h1> Clause 66 establishes definitions applicable to sections 26-66 concerning Profits and gains of business or profession, specifying the meanings of key terms (for example, 'agreement', 'paid', 'plant', 'service', 'specified derivative transaction', 'Specified Banking or Online Mode') and cross-referencing fiscal terms such as 'commission or brokerage', 'royalty', 'commodity derivative' and transaction taxes, as well as defining corporate succession concepts of 'predecessor entity' and 'successor entity' for tax continuity.

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