Application of general tax provisions extends Code-wide rules to companies under this Chapter unless otherwise specified. Clause 107 provides that, save as otherwise provided in this Chapter, all other provisions of the Code shall apply to a company referred to in this Chapter, establishing that Chapter-specific provisions prevail but otherwise preserving the operation of the Code for computation of book profit.
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.
Application of general tax provisions extends Code-wide rules to companies under this Chapter unless otherwise specified.
Clause 107 provides that, save as otherwise provided in this Chapter, all other provisions of the Code shall apply to a company referred to in this Chapter, establishing that Chapter-specific provisions prevail but otherwise preserving the operation of the Code for computation of book profit.
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