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.
Income from other sources - forfeiture of earnest money received during the negotiation of a capital assets is not taxable as income from other sources prior to 01.04.2015 as Insertion of new subsection (IX) in Section 56(2) w.e.f. 01.04.2015 is prospective nature.
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