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    <title>Section 44 Exempts Insurance Profits from Sections 28-43B Tax Rules, Highlights Unique Income Tax Treatment.</title>
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    <description>Overriding provision - Sec. 44 creates a specific exception to the applicability of ss. 28 to 43B. Therefore, the purpose, object and purview of s. 14A has no applicability to the profits and gains of an insurance business. - AT</description>
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      <description>Overriding provision - Sec. 44 creates a specific exception to the applicability of ss. 28 to 43B. Therefore, the purpose, object and purview of s. 14A has no applicability to the profits and gains of an insurance business. - AT</description>
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