Amendment to Section 280P removes the reference to super tax, narrowing the provision's enumerated tax scope. Amendment to Section 280P excises the phrase 'and super tax' from the Income-tax provision, removing the textual reference to super tax within that statutory subsection and thereby narrowing the provision's express scope of enumerated taxes by omission.
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.
Amendment to Section 280P removes the reference to super tax, narrowing the provision's enumerated tax scope.
Amendment to Section 280P excises the phrase "and super tax" from the Income-tax provision, removing the textual reference to super tax within that statutory subsection and thereby narrowing the provision's express scope of enumerated taxes by omission.
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