Amendment of Section 280X narrows assessment-year applicability, excluding years commencing on or after April 1, 1969. The amendment inserts the parenthetical qualification '(not being an assessment year commencing on or after the 1st day of April, 1969)' immediately after the words 'or any subsequent assessment year' in Section 280X, thereby excluding assessment years commencing on or after that date from the unqualified reference to subsequent assessment years.
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 of Section 280X narrows assessment-year applicability, excluding years commencing on or after April 1, 1969.
The amendment inserts the parenthetical qualification "(not being an assessment year commencing on or after the 1st day of April, 1969)" immediately after the words "or any subsequent assessment year" in Section 280X, thereby excluding assessment years commencing on or after that date from the unqualified reference to subsequent assessment years.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
