Relief under section 89 now treated within section 140A's scope, including specified clauses, with retrospective effect. The amendment adds relief claimed under section 89 to the scope of section 140A by inserting a new clause in sub section (1), a corresponding sub clause in sub section (1A)(i), and a parallel clause in the Explanation to sub section (1B), with each insertion expressly deemed to have effect from 1st April, 2007, thereby bringing that relief within the operative provisions of section 140A.
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.
Relief under section 89 now treated within section 140A's scope, including specified clauses, with retrospective effect.
The amendment adds relief claimed under section 89 to the scope of section 140A by inserting a new clause in sub section (1), a corresponding sub clause in sub section (1A)(i), and a parallel clause in the Explanation to sub section (1B), with each insertion expressly deemed to have effect from 1st April, 2007, thereby bringing that relief within the operative provisions of section 140A.
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