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        F. Acts / Amendment Acts

        Section 10 - Amendment of section 56A

        Finance Act, 1961

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        Refractories inclusion in Income tax Act schedule expands the list of specified materials subject to the provision. The Finance Act, 1961 inserts item (21) 'Refractories' into clause (i) of subsection (1) of section 56A of the Income tax Act, thereby adding refractories to the enumerated list of items covered by that subsection.
                          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.

                                Refractories inclusion in Income tax Act schedule expands the list of specified materials subject to the provision.

                                The Finance Act, 1961 inserts item (21) "Refractories" into clause (i) of subsection (1) of section 56A of the Income tax Act, thereby adding refractories to the enumerated list of items covered by that subsection.


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