Amendment to Section 280-O narrows the proviso's temporal scope, excluding later assessment years from its application. The amendment narrows the temporal application of the proviso to section 280-O by inserting parenthetical qualifying language after 'or any subsequent assessment year' to exclude a later assessment year from the proviso's applicability; it changes only the proviso's operative timeframe and does not alter other substantive provisions of section 280-O.
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 280-O narrows the proviso's temporal scope, excluding later assessment years from its application.
The amendment narrows the temporal application of the proviso to section 280-O by inserting parenthetical qualifying language after "or any subsequent assessment year" to exclude a later assessment year from the proviso's applicability; it changes only the proviso's operative timeframe and does not alter other substantive provisions of section 280-O.
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