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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>Non-refundable deposits as trading receipts: Bombay HC ruling</h1> The Bombay HC ruled in favor of the Revenue, considering non-refundable deposits by the assessee-society as trading receipts, based on precedent. The ... - The Bombay High Court admitted the case where non-refundable deposits collected by the assessee-society are considered trading receipts. The court ruled in favor of the Revenue based on a previous judgment. The appeal was allowed with no costs.

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