Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Tax credit certificates revoked: statutory provision for production-linked tax credits removed by subsequent finance legislation. The statutory provision establishing tax credit certificates for increased production of certain goods has been omitted by later finance legislation, thereby removing the statutory mechanism for issuing production-linked tax credits; the provision had previously been amended by earlier finance and tax amendment Acts.
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.
Tax credit certificates revoked: statutory provision for production-linked tax credits removed by subsequent finance legislation.
The statutory provision establishing tax credit certificates for increased production of certain goods has been omitted by later finance legislation, thereby removing the statutory mechanism for issuing production-linked tax credits; the provision had previously been amended by earlier finance and tax amendment Acts.
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