Removal of Finance Act provisions restricts prior tribunal-related tax framework under the reforms, altering enforcement mechanisms. The Tribunals Reforms Act, 2021 amends the Finance Act, 2017 by omitting two specified sections and the Eighth Schedule, thereby removing those provisions from the Finance Act and altering its statutory structure.
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Provisions expressly mentioned in the judgment/order text.
Removal of Finance Act provisions restricts prior tribunal-related tax framework under the reforms, altering enforcement mechanisms.
The Tribunals Reforms Act, 2021 amends the Finance Act, 2017 by omitting two specified sections and the Eighth Schedule, thereby removing those provisions from the Finance Act and altering its statutory structure.
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