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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>Withdrawal from special reserve: amounts treated as taxable business income when withdrawn, even if the business has ceased to exist.</h1> Withdrawal from a special reserve created under deduction provisions for certain financial institutions is taxed as profits of business or profession in the year of withdrawal; if withdrawn in a previous year when the business no longer exists, the same charging mechanism applies as if the business were in existence in that previous year.

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