Removal of super tax reference changes the scope of clause (i) in Section 91 under income tax law. Amendment removes the phrase and super tax from clause (i) of the Explanation to Section 91 of the Income Tax Act, a textual omission that deletes that specific reference from the statutory provision without introducing other changes.
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Provisions expressly mentioned in the judgment/order text.
Removal of super tax reference changes the scope of clause (i) in Section 91 under income tax law.
Amendment removes the phrase and super tax from clause (i) of the Explanation to Section 91 of the Income Tax Act, a textual omission that deletes that specific reference from the statutory provision without introducing other changes.
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