Specified Acts definition governs application of tax relief ordinance and cross references statutory meanings for undefined terms. The Ordinance defines a closed list of specified Acts comprising principal direct tax statutes, select finance Act chapters and anti evasion laws, and ... Summary
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.
Specified Acts definition governs application of tax relief ordinance and cross references statutory meanings for undefined terms.
The Ordinance defines a closed list of specified Acts comprising principal direct tax statutes, select finance Act chapters and anti evasion laws, and declares "notification" to mean publication in the Official Gazette. It further provides that words not defined in the Ordinance but defined in the specified Acts or certain central indirect tax statutes shall have the meanings assigned in those enactments, ensuring interpretive cross references for application of the Ordinance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.