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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>Profits and gains of business or profession: scope of taxable receipts and treatment of benefits and restrictive covenants.</h1> Section 28 taxes the profits and gains of any business or profession, specifically including professional income, compensation on termination or modification of agency/agreements (with exceptions), benefits or perquisites from business whether in cash or kind, partners' remuneration subject to section 40(b) adjustments, keyman insurance proceeds, prescribed fair market valuation on conversion of inventory to capital asset, and specified export related receipts and duty remission scheme profits; it distinguishes capital receipts (e.g., for restrictive covenants) from revenue receipts and treats speculative businesses as distinct.

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