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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Retroactive amendment to Finance Act provisions adjusts effective dates and deems a clause omitted for tax law application.</h1> Amendments to the Finance Act, 2016 treat the new wording of section 50 as deemed substituted with retrospective effect to an earlier fiscal year, and treat clause (c) of section 197 as deemed omitted with retrospective effect from an earlier date, thereby adjusting the legal effective dates of those provisions.

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