Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for litigation expenses in tax proceedings removed after legislative omission of the specific statutory allowance. Section 80VV provided a deduction for expenditure incurred in the previous year in respect of proceedings before any income-tax authority, the Appellate Tribunal or any court relating to determination of liability under the Act by way of tax, penalty or interest; that deduction was subject to an aggregate monetary ceiling and the provision was later omitted by subsequent finance legislation.
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.
Deduction for litigation expenses in tax proceedings removed after legislative omission of the specific statutory allowance.
Section 80VV provided a deduction for expenditure incurred in the previous year in respect of proceedings before any income-tax authority, the Appellate Tribunal or any court relating to determination of liability under the Act by way of tax, penalty or interest; that deduction was subject to an aggregate monetary ceiling and the provision was later omitted by subsequent finance legislation.
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