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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Limitation of applicability: section 73 confined to tax determinations for periods up to the specified financial year.</h1> The Bill inserts a new sub section limiting the provision on determination of tax so that its provisions apply only to determination of tax pertaining to the period up to Financial Year 2023-24, and amends the marginal heading to indicate that temporal limitation.

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