Reference expansion in tax provision: Section 44 now includes section 43A, broadening applicable income-tax provisions. The amendment substitutes the existing statutory cross-reference in Section 44 so that the prior reference to a block of provisions is expanded to include an additional adjacent provision, thereby bringing that newly cited provision within the scope of rules applied through Section 44.
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.
Reference expansion in tax provision: Section 44 now includes section 43A, broadening applicable income-tax provisions.
The amendment substitutes the existing statutory cross-reference in Section 44 so that the prior reference to a block of provisions is expanded to include an additional adjacent provision, thereby bringing that newly cited provision within the scope of rules applied through Section 44.
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