Amendment to Section 239 adds specified categories of transactions to subsection (2), expanding its textual scope. An amendment inserts three new clauses into subsection (2) of section 239 to include transactions under the second proviso to subsection (2) of section 21, transactions under Explanation I to clause (c) of section 29A, and transactions under the second proviso to clause (j) of section 29A, thereby expanding the types of transactions covered by that subsection.
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.
Amendment to Section 239 adds specified categories of transactions to subsection (2), expanding its textual scope.
An amendment inserts three new clauses into subsection (2) of section 239 to include transactions under the second proviso to subsection (2) of section 21, transactions under Explanation I to clause (c) of section 29A, and transactions under the second proviso to clause (j) of section 29A, thereby expanding the types of transactions covered by that subsection.
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