Section 37 amendment: certification requirement removed and phrase replaced with direct 'does not exceed' threshold for deductions. Amendment to Section 37 removes the prescribed authority certification requirement in the Explanation to sub section (3B) and replaces that procedural ... Summary
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.
Section 37 amendment: certification requirement removed and phrase replaced with direct 'does not exceed' threshold for deductions.
Amendment to Section 37 removes the prescribed authority certification requirement in the Explanation to sub section (3B) and replaces that procedural formulation with a direct statutory ceiling expressed as "does not exceed," making the textual limit the operative basis for the deduction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.