Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act] Union of India - Subsection Section 2(7)(i) in The Business Profits Act, 1947 (i)where profits have been made in any chargeable accounting period, the amount by which such profits fall short of the abatement in respect of that period;