Amendment to Section 280C narrows its application by excluding assessment years commencing on or after a specified date. The amendment restricts the operative scope of section 280C by substituting the opening phrase of the primary subsection to confine application to assessment years before a specified date, and by inserting identical temporal exclusion language into a clause of a subsequent subsection so that assessment years commencing on or after that specified date are excluded.
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 280C narrows its application by excluding assessment years commencing on or after a specified date.
The amendment restricts the operative scope of section 280C by substituting the opening phrase of the primary subsection to confine application to assessment years before a specified date, and by inserting identical temporal exclusion language into a clause of a subsequent subsection so that assessment years commencing on or after that specified date are excluded.
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