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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>Deduction for trade and professional association contributions allows deficiency to be set off against business and other income.</h1> Associations not distributing income to members may calculate a deficiency where general member receipts are exceeded by general expenditures on member interests (excluding otherwise deductible and capital items); such deficiency is deductible first against income under Profit and Gains of Business or Profession and thereafter against other heads, after giving effect to statutory deductions and brought forward allowances, with the total setoff subject to an overall cap and after accounting for carry forward of depreciation, investment allowance, development rebate and past business losses.

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