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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>Income from other sources: non exhaustive categories and valuation rules determine taxability of miscellaneous receipts.</h1> Income not chargeable under specified heads is taxable under Income from other sources, with an illustrative non exhaustive list including dividends; lottery and game winnings; certain employee fund receipts; Keyman and life insurance proceeds subject to exclusions; interest on securities; income from hiring machinery, plant, furniture and inseparable building lettings; forfeited advances during failed asset transfer negotiations; interest on compensation; termination or modification of employment payments; specified distributions from business trusts computed as A-B-C; and taxation of gratuitous or undervalued transfers subject to stated exemptions and valuation rules.

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