Exclusion of specified associations from section 44A now operates with retrospective deeming of the inserted proviso. An amendment inserts an exclusion into section 44A(1), adding '[other than an association or institution referred to in clause (23A) of section 10]' immediately after 'any trade, professional or similar association,' and declares that the insertion shall be deemed always to have been in place, thus removing such associations or institutions from the scope of section 44A(1).
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.
Exclusion of specified associations from section 44A now operates with retrospective deeming of the inserted proviso.
An amendment inserts an exclusion into section 44A(1), adding "[other than an association or institution referred to in clause (23A) of section 10]" immediately after "any trade, professional or similar association," and declares that the insertion shall be deemed always to have been in place, thus removing such associations or institutions from the scope of section 44A(1).
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