Repeal of statutory provisions with preservation of a regional tax provision ensures territorial continuity of that tax rule. Repeal of specific statutory provisions eliminates certain trust, civil procedure and tax provisions related to benami transactions, expressly revoking designated sections of the Trusts Act, the Code of Civil Procedure and the Income tax Act, while a preservation clause maintains continued effect of the relevant income tax provision within Jammu and Kashmir notwithstanding the general repeal.
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.
Repeal of statutory provisions with preservation of a regional tax provision ensures territorial continuity of that tax rule.
Repeal of specific statutory provisions eliminates certain trust, civil procedure and tax provisions related to benami transactions, expressly revoking designated sections of the Trusts Act, the Code of Civil Procedure and the Income tax Act, while a preservation clause maintains continued effect of the relevant income tax provision within Jammu and Kashmir notwithstanding the general repeal.
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