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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>Revenue receipts are recurring incomes like salary and business profit, distinct from isolated capital receipts such as sale of assets.</h1> Revenue receipt denotes recurring receipts arising in the ordinary course, such as salary, business profits and interest, whereas capital receipt denotes isolated non-recurring receipts from transactions affecting capital resources, for example sale of a residential building or personal jewellery; the key tax classification turns on recurrence and relation to ordinary earnings versus capital transactions.

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