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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2023 expands Section 116 to include Joint Commissioners of Income-tax (Appeals) in clause (cca).</h1> Section 116 of the Income-tax Act has been amended by the Finance Act, 2023. In clause (cca), the amendment involves inserting the words 'or Joint Commissioners of Income-tax (Appeals)' following 'Joint Commissioners of Income-tax.' This change expands the scope of the clause to include Joint Commissioners of Income-tax (Appeals) within its provisions.
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