I would like to draw your attention towards cut/fill levels.
Footing resting on Fill
If we are placing our footing on an area which is in fill than we have "0" ov.burdron pressure in this equation
q(gross)= qnet + over.burdon, hence q(g) = q(net)
And we need to take the fill pressure while designing the footing.
Footing resting on cut
If we are placing our footing on an area which is in cut than we have " ov.burdron" pressure exists in this equation
q(gross)= qnet + over.burdon, hence we can increase out bearing capacity.
And we need not to take this pressure while designing the footing,because what we have excavated we have put it again,and the difference of pressure will be nothing.