Credit for tax deducted or collected: entitlement broadened to include tax collected alongside tax deducted, clarifying income scope. Amendment expands entitlement to tax credit by substituting references to credit for tax deducted with credit for tax deducted or collected, extends cross-references to include the provision governing tax collection alongside the deduction provision, and broadens the proviso to cover income on which tax has been collected as well as income from which tax has been deducted.
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.
Credit for tax deducted or collected: entitlement broadened to include tax collected alongside tax deducted, clarifying income scope.
Amendment expands entitlement to tax credit by substituting references to credit for tax deducted with credit for tax deducted or collected, extends cross-references to include the provision governing tax collection alongside the deduction provision, and broadens the proviso to cover income on which tax has been collected as well as income from which tax has been deducted.
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