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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>Remission of liability taxable: benefits from cessation or remission treated as income in the year they are obtained.</h1> The Bill extends the application of existing deduction rules used for computing business profits to income assessed under the specified head, and provides that any benefit from remission or cessation of a liability for which a deduction was earlier allowed is taxable in the year the benefit is obtained.

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