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.
Computation of income - under the head business income OR capital gains - entries in the books or classification of a particular item in the annual accounts does not determine the character of income or asset - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
